Selected accounts from Swifty Ltd's general ledger are presented below. Note that the account details for the year have not been included, only the account balance (dated Dec. 31) after adjustment but before closing is included. Depreciation Expense \begin{tabular}{rr|} \hline Dec.31 & 21,100 \\ & Utilities Expense \\ \hline Dec. 31 & 17,200 \\ & Interest Expense \\ \hline Dec. 31 & 10,500 \end{tabular} Income Tax Expense Dec. 31 17,600 Fost the clocing entries to the T scoounts, settirg up new sccountras required