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Swify, Corporations bulanor aheet at Dectember 31. 2024, la presented as follow During 2025, the following tranactions occurred. 1 On January 1, Swity issued 3,240

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Swify, Corporations bulanor aheet at Dectember 31. 2024, la presented as follow During 2025, the following tranactions occurred. 1 On January 1, Swity issued 3,240 shares of 540 par, 73 preferred stockfor 5132.840 2. On January 1, Sinity also issued 2,430 shares of the 510 par value common stock for 556,700 . 3. Swifty performed services for $864,000 on account. 4. On April 1, 2025, Switty collected fees of 597,200 in advance for services to be performed from Apri2 1, 2025, to March 31. 2026. 5. Swifty collected 5745,200 from customers on account. 6. Swifty bought 594.770 of supplies on account. 7. Swifty paid $86,940 on accounts payable. 8. Swifty reacquired 1,080 shares of its commonstock on June 1 for $28 per share. 9. Paid other operating eqpenses of 5508,140 10. On December 31: 2025, Switty declared the annual cash dividend on preferred stock and a \$1:20 per share dividend on the outstanding common stock, all payable on January 15,2026. 11. An account receivable of 54,590 which originated in 2024 is written off as uncollectible. Adfustment data: 1 A count of supplies indicates that $15,930 of supplies remain unused at year-end 2. Recorded revenue from item 4 above. 3. The al lowance for doubthil accounts should have a balance of $9.450 at year end 4. Depreciation is recorded on the buliding on a straight-line bsis based ona 30 year life and a sakage value of $27,000. 5. The income tax rate is 30K. (Hint Prepare the income statement up to income before taves and multiply by 3015 to compute the amount) SWirtroeneophey Adfunted Trial Balance Detait Crodit Ean 1 rane 1 Ghentafachats tswoc 5400 thatien tirac Prepald Rigerva trabe une E.latrer Hewmintee Deprefintove.terg: Lebeurta Prast: Wheartes Senles Revina Dreterres Desk Gemmen sesec: Estman Stake

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