Swifty Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2020.

SWIFTY ADVERTISING TRIAL BALANCE DECEMBER 31, 2020
		Unadjusted						Adjusted
		Dr.			Cr.			Dr.			Cr.
Cash		$ 13,660						$ 13,660
Accounts Receivable		24,900						28,790
Supplies		9,650						4,496
Prepaid Insurance		3,880						3,042
Equipment		67,520						67,520
Accumulated Depreciation-Equipment					$ 28,450						$ 33,150
Accounts Payable					24,078						24,078
Interest Payable					0						162
Notes Payable					5,400						5,400
Unearned Service Revenue					6,530						5,196
Salaries and Wages Payable					0						1,198
Common Stock					10,870						10,870
Retained Earnings					3,220						3,220
Service Revenue					59,392						64,616
Salaries and Wages Expense		11,840						13,038
Insurance Expense								838
Interest Expense		510						672
Depreciation Expense								4,700
Supplies Expense								5,154
Rent Expense		5,980						5,980
		$ 137,940			$ 137,940			$ 147,890			$ 147,890

(a)

Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Dec. 31
		(To record accrued service revenue)
2.	Dec. 31
		(To record earned service revenue)
3.	Dec. 31
		(To record supplies used)
4.	Dec. 31
		(To record depreciation on equiment)
5.	Dec. 31
		(To record interest accrued on the note)
6.	Dec. 31
		(To record expired insurance)
7.	Dec. 31
		(To record accrued wages)