Information necessary to prepare the year$-$end adjusting entries appears below.

Depreciation on the office equipment for the year is $$10,000.$

Employee salaries are paid twice a month, on the $22$ nd for salaries earned from the $1$ st through the $15$ th$,$ and on the $7$ th of the following month for salaries earned from the $16$ th through the end of the month. Salaries earned from December $16$ through December $31,2021,$ were $$1,500.$

On October $1,2021,$ Pastina borrowed $$50,000$ 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.

On March $1,2021,$ the company lent a supplier $$20,000,$ and a note was signed requiring principal and interest at $8\%$ to be paid on February $28,2022.$

On April $1,2021,$ the company paid an insurance company $$6,000$ for a two$-$year fire insurance policy. The entire $$6,000$ was debited to prepaid insurance.

$$800$ of supplies remained on hand at December $31,2021.$

A customer paid Pastina $$2,000$ in December for $1,500$ pounds of spaghetti to be delivered in January $2022.$ Pastina credited deferred sales revenue.

On December $1,2021,$$$2,000$ rent was paid to the owner of the building. The payment represented rent for December $2021$ and January $2022$ at $$1,000$ 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.$)$