0 Required information [The following information applies to the questions displayed below.) Pastina Company sells various types of pasta to grocery chains as private label brands. The company's fiscal year-end is December 31. The unadjusted trial balance as of December 31, 2018, appears below. Account Title Debits Credits Cash 39,550 Accounts receivable 47,000 Supplies 1,300 Inventory 67,000 Note receivable 20,400 Interest receivable B Prepaid rent 1,500 Prepaid insurance @ Office equipment 72,000 Accumulated depreciation office equipment 27,000 Accounts payable 26,000 Salaries and wages payable 0 Note payable 50,400 Interest payable B Deferred revenue a Common stock 60,000 Retained earnings 18,000 Sales revenue 183,000 Interest revenue Cost of goods sold 82,350 Salaries and wages expense 16,898 Rent expense 8,800 Depreciation expense B Interest expense 8 Supplies expense 880 Insurance expense 4,200 Advertising expense 2,600 Totals 364,400 364,400 Information necessary to prepare the year-end adjusting entries appears below 1 Depreciation on the office equipment for the year is $9,000 2. Employee salaries and wage bre paid twice a month, on the 22nd for salaries and wages earned from the tst through the 15th, and on the 7th of the following month for salaries and wages earned from the 16th through the end of the month Salaries and wages earned from December 16 through December 31, 2018, were $1,100, 3. On October 2018, Pastino borrowed 550,400 from a local bank and signed a note. The note requires interest to be paid annually on September 30 at 12%. The principal is due in 10 years 4. On March 2018, the company lent a supplier $20,400 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2019 5. On April 1, 2017, the company paid an insurance company $1.200 for a two-year fire Insurance policy. The entire 14200 wes debited to insurance expense 6. Son of supplies remained on hand at December 31, 2018 7. A customer cald Pestino 51320 in December for 1100 pounds of spaghetti to be delivered in January 2019. Pastina credited sales revenue & On December 2011, 51.600 rent was paid to the owner of the building. The payment represented rent for December 2018 and January 2019, 5800 per month Required Required: 1. & 2. Post the opening balances and adjusting entires into the appropriate t-accounts. (Enter the number of the adjusting entry the column next to the amount. Do not round Intermediate calculations. Round your final answers to nearest whole dollar) Cash Accounts Receivable Bog, bol Beg bal End, bal End, bal Prepaid Rent Prepaid Insurance Bog. bal Beg bal End bal End, bal Supplies Inventory Beobal Bogbal Endbal End, bal Note Receable Office Equipment Bogbal Bog, bal End, bol End, bal Receivable Accumulated Depreciation orice Equipment Bego Bogbal End Det Ban al) End Required information End, bol End, bal Retained Earning Sales Revenue Bog. bal Beg bal End, bal End bal Interest Revenue Cost of Goodie Bold Beg bol Beg bol End, bal Endbol Balaries and Wages Expense Beg bal Rand Expense Beobal End.bal Endbal Depreciation Expenes Beg narest Expen Beg bal End, bal End, bal Supplies Lapene Beg bal Insurance Expense Beg bal Endbal End.bal Adeling Expense Beobal Endbal