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Question 4 of 7 -/12 The Swifty Corporation opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Swifty Corporation Trial Balance May 31, 2022 Debit Credit Account Number 101 Cash $ 2,870 126 Supplies 1,706 130 1,968 Prepaid Insurance Land 140 9,840 141 49.200 149 12,240 200 $ 32,800 201 9,168 208 2.706 Buildings Equipment Notes Payable Accounts Payable Unearned Rent Revenue Common Stock Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense 311 28,700 429 8,386 610 492 726 2,706 732 738 Question 4 of 7 - / 12 732 Utilities Expense 738 $81,760 $81.760 In addition to those accounts listed on the trial balance, the chart of accounts for Swifty Corporation also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation -- Equipment. No. 212 Salaries and Wages Payable, No 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. 2 3 Prepaid insurance is a 1-year policy starting May 1, 2022. A count of supplies shows $ 615 of unused supplies on May 31. Annual depreciation is $2,460 on the buildings and $ 1,224 on equipment The notepayable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years.) Two-thirds of the unearned rent revenue has been earned, Salaries and wages of $ 885 are unpaid and unrecorded at May 31. 4. 5 6. Journalize the adjusting entries on May 31. (Credit account titles are automatically indented when the amount is entered Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) No. Date Account Titles and Explanation Debit Credit Question 4 of 7 -/12 No. Date Account Titles and Explanation Debit Credit 1 May 31 May 2 31 3. May 31 May 4 31 5. May 31 May 6 Question 4 of 7 -/12 6. May 31 eTextbook and Media List of Accounts Prepare a ledger using the three-column form of account. Enter the trial balance amounts into the balance column and then post the adjusting entries. (Post entries in the order of Journal entries posted in the previous part of the question.) No. 101 Balance Explanation Ref Debit Credit Cash Date May 31 Supplies Date Balance No. 126 Explanation Ref Debit Credit Balance May 31 Balance May 31 Adjusting 31 Question 4 of 7 -/12 May 31 Adjusting JI No. 130 Prepaid Insurance Date Explanation May 31 Balance Ref Debit Credit Balance Adjusting 31 May 31 Land Date May 31 No. 140 Balance Ref Debit Credit Explanation Balance No. 141 Balance Ref Debit Credit Buildings Date Explanation May 31 Balance Accumulated Depreciation- Buildings Date Explanation No. 142 Ref Debit Credit Balance May 31 Adjusting JI Equipment No. 149 Question 4 of 7 -/12 Equipment Date Explanation No. 149 Balance Ref Debit Credit No. 150 Ref Debit Credit Balance 31 May 31 Balance Accumulated Depreciation- Equipment Date Explanation May 31 Adjusting Notes Payable Date Explanation May 31 Balance Accounts Payable Date Explanation No. 200 Balance Ref Debit Credit No. 201 Balance Ref Debit Credit Credit May 31 Balance Unearned Rent Revenue Date Explanation No. 208 Balance Ref Debit Credit May 31 Balance Question 4 of 7 -/12 E J1 May 31 Adjusting Salaries and Wages Payable Explanation May 31 Adjusting No. 212 Balance Date Ref Debit Credit 31 No. 230 Interest Payable Date Explanation Ref Debit Credit Balance May 31 Adjusting 31 No. 311 Common Stock Date Explanation Ref Debit Credit Balance May 31 Balance No. 429 Rent Revenue Date Explanation Ref Debit Credit Balance May 31 Balance May 31 Adjusting 31 No. 610 Advertising Expense Date Explanation Ref Debit Credit Balance Question 4 of 7 - 112 No. 610 Advertising Expense Date Explanation Ref Debit Credit Balance May 31 Balance No. 619 Depreciation Expense Date Explanation Ref Debit Credit Balance May 31 Adjusting 31 No. 631 Supplies Expense Date Explanation Ref Debit Credit Balance May 31 Adjusting 31 No. 718 Interest Expense Date Explanation Ref Debit Credit Balance May 31 Adjusting J1 No. 722 Insurance Expense Date Explanation Ref Debit Credit Balance May 31 Adjusting 31 Salaries and Wages Expense No. 726 estion 4 of 7 -/12 E No. 726 Salaries and Wages Expense Date Explanation Ref Debit Credit Balance May 31 Balance May 31 Adjusting 31 Utilities Expense Date Explanation No. 732 Balance Ref Debit Credit May 31 Balance eTextbook and Media List of Accounts Prepare an adjusted trial balance on May 31, Swifty Corporation Adjusted Trial Balance Dehit Credit Question 4 of 7 -/12 Prepare an adjusted trial balance on May 31. Swifty Corporation Adjusted Trial Balance Debit Credit $ Question 4 of 7 -/12 Question 4 of 7 - /12 E Totals e Textbook and Media List of Accounts Prepare an income statement for the month of May 31, Swifty Corporation Income Statement Question 4 of 7 - 112 PRETURI DE TOUR Swifty Corporation Income Statement Question 4 of 7 -/12 . e Textbook and Media List of Accounts Prepare a retained earnings statement for the month of May 31, Swifty Corporation Retained Earnings Statement Question 4 of 7 -/12 Prepare a retained carnings statement for the month of May 31, Swifty Corporation Retained Earnings Statement $ e Textbook and Media List of Accounts Prepare a balance sheet at May 31 (List Assets in order of liquidity List Property, plant and equipment in order of land, buildings and equipment.) Swifty Corporation Balance Sheet Question 4 of 7 - 112 II Prepare a balance sheet at May 31 (List Assets in order of liquidity, List Property, plant and equipment in order of land, buildings and equipment.) Swifty Corporation Balance Sheet Assets $ :: Question 4 of 7 -/12 E : Liabilities and Stockholders' Equity Question 4 of 7 -/12 eTextbook and Media List of Accounts Save for Later Attempts: 0 of 5 used Submit