2-4 (Algo) Accounting cycle; adjusting entries through post-closing trial balance (LO2-4, 2-6, 2-7, 2-8] (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 reporting year-end is December 31. The unadjusted trial balance as of December 31, 2021, appears below. Account Title Cash Debits 33,800 Credits Accounts receivable Supplies: Inventory Notes receivable Interest receivable 41,800 2,400 61,800 21,800 0 Prepaid rent 1,800 Prepaid insurance. 7,800 office equipment 87,200 Accumulated depreciation Accounts payable 32,700 32,800 Salaries payable 0 Notes payable 51,800 Interest payable 0 Deferred sales revenue 2,900 Common stock 72,600 Retained earnings: 33,000 Dividends 5,800 Sales revenue 155,000 Interest revenue Cost of goods sold 79,000 Salaries expense 19,800 Rent expense 11,900 Depreciation expense 0 Interest expense 0 Supplies expense Insurance expense Advertising expense Totals 2,000 0 3,900 380,800 380,800 Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $10,900. 2. Employee salaries are paid twice a month, on the 22nd for salaries earned from the 1st through the 15th, and on the 7th of the following month for salaries earned from the 16th through the end of the month. Salaries earned from December 16 through December 31, 2021, were $1,200. 3. On October 1, 2021, Pastina borrowed $51,800 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 1, 2021, the company lent a supplier $21,800 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2022. 5. On April 1, 2021, the company paid an insurance company $7,800 for a one-year fire insurance policy. The entire $7,800 was debited to prepaid insurance. 6. $740 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $2,900 in December for 1,200 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, $1,800 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $900 per month. The entire amount was debited to prepaid rent. View transaction list Journal entry worksheet 1 2 3 Record the entry to close the revenue accounts. Note: Enter debits before credits. to nearest whole dollar.) Date General Journal. Debit Credit December 31, 2021 Sales revenue Interest revenue Service revenue Record entry Clear entry View general journal Post-Closing Trial Balance December 31, 2021 Account Title Cash Accounts receivable Supplies Inventory Notes receivable Interest receivable Prepaid rent Prepaid insurance Office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Interest payable Deferred sales revenue Common stock Retained earnings Sales revenue Interest revenue Cost of goods sold Salaries and wages expense Rent expense Depreciation expense Interest expense Supplies expense Debits Credits Insurance expense Advertising expense $ Totals 0 $ F