Swordfish Programming is owned by Luke MacInnis and provides computer solutions to the security industry. At the end of September 2022, they had the following adjustments.

Sep 30	Interest of $630 had accrued on the bank loan.
Sep 30	The balance of prepaid insurance is for a 10-month policy, one month of insurance has been used.
Sep 30	During September, Swordfish Programming earned $650 of unearned revenue.
Sep 30	The computers were purchased on September 1, 2022 and have an expected useful life of five years, after which they will have no residual value. Record depreciation for September

Required

Using the following trial balance, complete the adjustments and the adjusted trial balance in the worksheet.

Do not enter dollar signs or commas in the input boxes.

Swordfish Programming Worksheet September 30, 2022
	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
Account	DR	CR	DR	CR	DR	CR
Cash	4,300		Answer	Answer	Answer	Answer
Accounts Receivable	2,440		Answer	Answer	Answer	Answer
Prepaid Insurance	11,000		Answer	Answer	Answer	Answer
Computers	15,000		Answer	Answer	Answer	Answer
Accumulated Depreciation-Computers			Answer	Answer	Answer	Answer
Accounts Payable		1,800	Answer	Answer	Answer	Answer
Interest Payable			Answer	Answer	Answer	Answer
Unearned Revenue		4,000	Answer	Answer	Answer	Answer
Bank Loan		2,850	Answer	Answer	Answer	Answer
MacInnis, Capital		21,860	Answer	Answer	Answer	Answer
MacInnis, Withdrawals	1,260		Answer	Answer	Answer	Answer
Service Revenue		4,340	Answer	Answer	Answer	Answer
Depreciation Expense			Answer	Answer	Answer	Answer
Insurance Expense			Answer	Answer	Answer	Answer
Interest Expense			Answer	Answer	Answer	Answer
Rent Expense	590		Answer	Answer	Answer	Answer
Telephone Expense	260		Answer	Answer	Answer	Answer
Total	34,850	34,850	Answer	Answer	Answer	Answer