4. The trial balance of Swift Company shows the following balances for selected accounts on November 30, 2006: Prepaid Insurance Equipment S 5,000 Unearned Revenue S1,800 24,000 400 40,000 Notes Payable 8,800 Interest Payable Instructions Using the additional information given below, prepare the appropriate monthly adjusting entries at November 30. Show computations. A. Revenue earned for services rendered to customers, but not yet billed, totaled $4,000 on November 30 B. The note payable is a 7%, 1-year note issued October 1, 2006. C. The equipment was purchased on January 2, 2004, for S50,000. It has an estimated life of 4 years and an estimated salvage value of $2,000. Swift uses the straight-line depreciation method. D. An insurance policy was acquired on June 30, 2006; the premium paid for 2 years E. Smart received S1,800 of revenue in advance from a customer on November 1, 2005. Two-thirds of this amount was carned by November 30