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Pastina Company sells varlous types of pasta to grocery chalns as private label brands. The company's reporting year-end is December 31. The unadjusted triat balance as of December 31, 2024, appears beiow. Information necessary to prepare the year-end acjubting entrles appears below. 1. Depreclation on the office equipment for the vear is $10900 Information necessary to prepare the year-end adjusting entrles appears below. 1. Depreciation on the office equipment for the year is $10,900 2. Employee salarles are paid twice a month, on the 22 nd for salarles earned from the 1st through the 15 th, and on the 7 th of the following month for salarles earned from the 16 th through the end of the month. Salarles earned from December 16 through December 31,2024 , were $1,200. 3. On October 1, 2024. Pastina borrowed $51,800 from a local bank and signed a note. The note requires interest to be pald annually on September 30 at 12%. The principal is due in 10 years. 4. On March 1, 2024, the company lent a supplier $21,800, and a note was signed requiring principal and interest at 8% to be paid on February 28, 2025. 5. On April 1, 2024, the company paid an insurance company $7,800 for a one-year fire insurance policy. The entre $7,800 was debited to prepaid insurance at the time of the payment. 6. $740 of supplies remained on hand on December 31,2024. 7. The company recelved $2,900 from a customer in December for 1:200 pounds of spaghetti to be delivered in January 2025. Pastina crealted deferred sales revenue at the time cash was recelved. 8. On December 1,2024,$1,800 rent was paid to the owner of the bulding. The payment represented rent for December. 2024 and January 2025 at $900 per month. The entre amount was deblted to prepald rent at the time of the payment