2. Swordfish Programming is owned by Mark Ashmore and provides computer solutions to the security industry. At the end of July 2019, they had the following adjustments July 31 Interest of $400 had accrued on the bank loan. July 31 The balance of prepaid insurance is for a 9-month policy, one month of insurance $1400 has been used. July 31 During July, Swordfish Programming earned $860 of unearned revenue. The computers were purchased on July 1, 2019 and have an expected useful July 31 life of five years, after which they will have no residual value. Record depreciation for July for $210. Enter the adjustments and complete the adjusted trial balance: Swordfish Programming Worksheet July 31, 2019 Unadjusted Trial Adjustments Adjusted Trial Balance Balance Cr Dr Cr Dr Cr Account Dr Cash 4700 Accounts Receivable 2250 Prepaid Insurance 12600 Computers 12600 Accumulated Depreciation-Computers Accounts Payables 1400 Interest Payables Unearned Revenue 5000 Bank Loan 3170 Ashmore, Capital 20380 Ashmore, Withdrawal 1410 Service Revenue 4670 Depreciation Expense Insurance Expense Rent Expense 840 Telephone Expense 220 Total 34,620 34,620