*E4.18 (LO 5) AP The unadjusted trial balance at December 31, 2021, and the year-end adjustment data for Swift Creek Engineering are presented below: Prepare work sheet. Credit SWIFT CREEK ENGINEERING Trial Balance December 31, 2021 Debit Cash $ 8,450 Accounts receivable 6,250 Supplies 5,260 Prepaid insurance 7,440 Notes receivable 12,000 Equipment 27,800 Accumulated depreciation-equipment Accounts payable H. Duguay, capital H. Duguay, drawings 53,500 Service revenue $ 8,340 4,560 34,900 112,300 Salaries expense 39,400 $160,100 $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. Instructions Prepare the work sheet for the year ended December 31, 2021