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 Cash 8450 Accounts Receivable 6250 Suppl 5250 Prepaid Insurance 7440 Notes Receivable 12000 Equipment 27800 Accumulated Depreciation Equipment 8340 Accounts payable 4560 Capital 34900 Drawings 53500 112300 Service Revenue 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 mounts. Do not use com If a cell is to be left blank, type: ne don't forget this step) Date Account Title debit Account Title Credit Debit Credit