P$2-3$ and P$2-4($Algo$)$ Adjusting entries, Accounting cycle; adjusting entries through post$-$closing trial balance $[$LO$2-4,2-6,2-7,2-8]$

$[$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 $31,2024,$ appears below.

$\backslash$table$[[$Account Title,Debits,Credits$],[,$$ $35,500,],[$Supplies$,43,000,],[$Inventory$,3,000,],[$Notes receivable,$63,000,],[$Interest receivable,$23,000,],[$Prepaid rent,$0,],[$Prepaid insurance,$2,500,],[$Office equipment,$9,000,],[$Accumulated depreciation,$92,000,],[$Accounts payable,,$$34,500$