Question 2 of 3 The unad justed trial balance for Swift Ceek Engi neering at its year end, December 31, 2014, is as follows SWIFT CREEK ENGINEERING Trial Balance December 31, 2014 Debit Credit 8450 Accounts Receivable 6250 Suppl 5260 Prepaid Insurance 7440 Notes Receivable 12000 Equipment 7800 Accumulated Depreciation Equipment 8340 Accounts payable 4560 Capital 34900 Drawings 53500 Service Revenue 12300 Salaries Expense 39400 $160100 $160100 Additional information: 1. Revenue of $1440 was earned but unrecorded as at December 31, 2014. 2. On June 1, the company purchased a one-year insurance policy. 3. Depreciation on the equipment for 2014 is $2780. 4. A count on December 31, 2014, showed $750 of supplies on hand. 5. The four-month, 4% note receivable was issued on October 1, 2014. Interest and principal are payable on the maturity date Instructions Prepare adjusting entries for the year ended December 31, 2014. Enter the date as: Dec. 31 Include a in front of all amounts Do not use If a cell is to be left blank, type: ne don't forget this step Date Account Title (debit) Account Title (credit) Debit Debit credi