Credit SWIFT CREEK ENGINEERING Trial Balance December 31, 2021 Debit Cash $ 8.450 Accounts receivable 6,950 Supplies 5.260 Prepaid insurance 7:40 Notes receivable 12,000 Equipment 27,800 Acculated depreciation equipment Accounts payable H. Duguay, capital H. Duguay, drawings 53.500 Service revenue Salaries expense 39.400 $160,100 $8.340 4.560 34.900 112.300 $160,100 Additional information: 1. Services of $10.440 were provided but unrecorded and uncollected as at December 31, 2021 2. On June 1, the company purchased a one-year insurance policy. 3. Depreciation on the equipment for 2021 is $2,780. 4. A count on December 31, 2021, showed $1,750 of supplies on hand. 5. The four-month, 4% note receivable was issued on October 1, 2021. Interest and principal are payable on the maturity date. structions