Swifty Corporation's unadjusted trial balance at December 1, 2025, is presented below. Solve part B: Prepare an adjusted trial balance at December 21, 2025

Suniftw Fnrnnratinn'c unadiucted trial halanre at Nerember 12025 ic nrecented below. Prepare journal entries for the transactions listed above and adjusting entries. (List all debit entries before credit entries. Credit account titles are sutnmaticallv indented when amount is entered. De not indent manuallv If no entrv is reauired colect "No Fentru" for the account ti 2. Interest Receivable 1,134 Interest Revenue 3. Insurance Expense 4,512 Prepaid Insurance 4,512 4. Depreciation Expense 7,520 Accumulated Depreciation-Buildings 5. Depreciation Expense 18,612 Accumulated Depreciation-Equipment 6. Depreciation Expense Accumulated Depreciation-Equipment 7. Amortization Expense Patents 8. Salaries and Wages Expense Salaries and Wages Payable 9. Interest Expense Interest Payable 10. Income Tax Expense 28,200 Income Tax Payable 28,200 Prepare an adjusted trial balance at December 31, 2025. SWIFTY CORPORATION Adjusted Trial Balance Debit $ Credit $ Suniftw Fnrnnratinn'c unadiucted trial halanre at Nerember 12025 ic nrecented below. Prepare journal entries for the transactions listed above and adjusting entries. (List all debit entries before credit entries. Credit account titles are sutnmaticallv indented when amount is entered. De not indent manuallv If no entrv is reauired colect "No Fentru" for the account ti 2. Interest Receivable 1,134 Interest Revenue 3. Insurance Expense 4,512 Prepaid Insurance 4,512 4. Depreciation Expense 7,520 Accumulated Depreciation-Buildings 5. Depreciation Expense 18,612 Accumulated Depreciation-Equipment 6. Depreciation Expense Accumulated Depreciation-Equipment 7. Amortization Expense Patents 8. Salaries and Wages Expense Salaries and Wages Payable 9. Interest Expense Interest Payable 10. Income Tax Expense 28,200 Income Tax Payable 28,200 Prepare an adjusted trial balance at December 31, 2025. SWIFTY CORPORATION Adjusted Trial Balance Debit $ Credit $