5 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. ints Account Title Cash Accounts receivable Debits 35,000 Credits eBook Supplies Inventory Notes receivable 42,600 2,800 62,600 Interest receivable 22,600 Print 0 Prepaid rent 2,200 References Prepaid insurance 7.300 Office equipment 90,400 Accumulated depreciation Accounts payable 33,900 33,600 Salaries payable Notes payable $2,600 Interest payable Deferred sales revenue 3,300 Common stock 76,900 Retained earnings 35,000 Dividends 6,600 Sales revenue 159,000 Interest revenue Cost of goods sold 83,000 20,200 Rent expense Salaries expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 12,300 0 2,400 4,300 194, 300 394,300 5 ants eBook Punt eferences Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11,300. 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 $1.600. 3. On October 1, 2021, Pastina borrowed $52,600 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 $22.600 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2022. 5. On April 1, 2021, the company paid an insurance company $7.300 for a one-year fire Insurance policy. The entire $7.300 was debited to prepaid insurance.. 6. $700 of supplies remained on hand at December 31, 2021 7. A customer paid Pastina $1,700 in December for 1,578 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, $2,200 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022, at $1,100 per month. The entire amount was debited to prepaid rent. Required: Prepare the necessary December 31, 2021, adjusting journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.) He View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 8 Depreciation on the office equipment for the year is $11,300. Note: Enter debits before credits Transaction General Journal Debit Credit