Problem 3-03A a, b1-b3, c (Video) (Part Level Submission) Swifty Corporation was organized on July 1, 2020. Quarterly financial statements are prepared. The unadjusted and adjusted trial balances as of September 30 are shown as follows. Swifty Corporation Trial Balance September 30, 2020 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash S 8,800 S 8,800 Accounts Receivable 10,400 11,500 Supplies 1,550 700 Prepaid Rent 2.250 1,200 Equipment 19,900 18,900 Accumulated Depreciation-Equipment $ 0 $ 750 Notes Payable 9,600 9,600 Accounts Payable 2,450 2,450 Salaries and Wages Payable 0 720 Interest Payable 0 96 Unearned Rent Revenue 1,850 1,100 Common Stock 22,300 22,300 Dividends 1,550 1,550 Service Revenue 16,770 17,870 Rent Revenue 1,380 2,130 Salaries and Wages Expense 8,220 Rent Expense 1,900 2,950 Depreciation Expense 750 Supplies Expense 850 Utilities Expense 1,500 1,500 Interest Expense 96 $ 54,350 $ 54,350 $ 57,016 $ 57,016 7,500 (a) Journalize the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (a) Journalize the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Date Sept. 30 (To record accrued revenue.) Sept. 30 (To record prepaid rent.) Sept. 30 (To record supplies used.) Sept. 30 (To record depreciation.) Sept. 30 (To record interest.) Sept. 30 (To record unearned rent revenue.) Sept. 30 (To record accrued salaries.)