Exercise 12-15 (Part Level Submission) Swifty Corporation was organized in 2016 and began operations at the beginning of 2017. The company is involved in interior design consulting services. The following costs were incurred prior to the start of operations. Attorneys fees in connection with organization of the company $17,200 Purchase of drafting and design equipment 12,200 Costs of meetings of incorporators to discuss organizational activities 7,100 State filing fees to incorporate 2,000 $38,500 Prepare the journal entry to record organization costs for 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit