2. Swordfish Programming is owned by Mark Ashmore and provides computer solutions to the security industry. At the end of July 2019, they had the following adjustments July 31 Interest of $400 had accrued on the bank loan. July 31 The balance of prepaid insurance is for a 9-month policy, one month of insurance $1400 has been used. July 31 During July, Swordfish Programming earned $860 of unearned revenue. The computers were purchased on July 1, 2019 and have an expected useful July 31 life of five years, after which they will have no residual value. Record depreciation for July for $210. Enter the adjustments and complete the adjusted trial balance: Swordfish Programming Account Cash Accounts Receivable Prepaid Insurance Computers Accumulated Depreciation-Computers Accounts Payables Interest Payables Unearned Revenue Bank Loan Depreciation Expense Insurance Expense Rent Expense Telephone Expense Total Unadjusted Trial Balance Dr Ashmore, Capital Ashmore, Withdrawal 1410 Service Revenue Account Cash Prepaid Rent Equipment Accumulated Depreciation Unearned Revenue Notes Payable Green, Capital Green, Withdrawals Service Revenue 4700 2250 12600 12600 Worksheet July 31, 2019 Cr 1,500 1400 5000 3170 20380 4670 840 220 34,620 34,620 Adjusted Trial Balance Debit Credit $4,000 2,400 8,000 $120 600 2,000 8,100 6,400 Advertising Expense 300 Depreciation Expense 120 Rent Expense 800 Telephone Expense 100 Total $17,220 $17,220 Adjustments Adjusted Trial Balance Dr Cr Dr Cr