..d 43%01 0:54 pm E4-9 Prepare adjusting and closing entries (LO 1, 2) AP The unadjusted trial balance for Swift Creek Engineering at its year end, December 31, 2017, is as follows: SWIFT CREEK ENGINEERING Trial Balance December 31, 2017 DebitCredit Cash Accounts receivable Supplies Prepaid insurance Notes receivable Equipment Accumulated depreciation- equipment Accounts pavable $ 8,450 6,250 5,260 7,440 12,000 27,800 $ 8,340 4,560