On July 1, 2022, Crane Co, pays $9,840 to Swifty Corporation for a 2-year insurance contract, Both companies have fiscal years ending December 31. For Crane Co, enter the July 1 transaction and the December 31 adjustment in the tabular summary that follows. IIf a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or porentheses) in front of the amount entered for the particalar Asset, Liability or Equity item that was reduced.)