Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11,400. 2. Employee salaries are paid twice a month, on the 22 nd for salaries earned from the 1st through the 15th, and on the 7 th 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 $1,400. 3. On October 1, 2021, Pastina borrowed $52,800 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 $22,800 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 $7,400 for a one-year fire insurance policy. The entire $7,400 was debited to prepaid insurance. 6. $900 of supplies remained on hand at December 31,2021 7. A customer paid Pastina $1,600 in December for 1,584 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, $2,400 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022, at $1,200 per month. The entire amount was debited to prepaid rent. Requlred: Prepare the necessary December 31,2021 , adjusting journal entries. (If no entry ls requlred for a transactlon/event, select "No Journal entry requlred" In the flrst account fleld. Do not round Intermedlate calculatlons. Round your flnal answers to nearest whole dollar amount.)