Liabilities During May , a check written by Swifty Company for $189 for the purchase of supplies was incorrectly recorded by Pacifica for $198. The check was properly processed by the bank for $189. Use the following tabular analysis to determine the impact of the adjusting entry on Swifty's accounts: Assets Stockholders' Equity Supplies + Supplies Expense 2100 May 30 Adj.Bal. Accounts Payable Common Stock Cash + Revenue Bal. 198 Decrease Supplies $9 and decrease Accounts Payable $9. No adusting entry is needed by Swifty as this is a bank error. Increase Cash $9 and decrease Supplies $9. Decrease Cash $9 and increase Supplies Expense $9