Pastina Company manufactures and sells various types of pasta to grocery chains as private label brands. The companys fiscal year-end is December 31. The unadjusted trial balance as of December 31, 2013, appears below.

Account Title	Debits			Credits
Cash		27,000
Accounts receivable		37,000
Supplies		1,600
Inventory		57,000
Note receivable		17,000
Interest receivable		0
Prepaid rent		2,200
Prepaid insurance		0
Equipment		88,000
Accumulated depreciationequipment					33,000
Accounts payable					28,000
Wages payable					0
Note payable					47,000
Interest payable					0
Unearned revenue					0
Common stock					57,000
Retained earnings					27,040
Sales revenue					145,000
Interest revenue					0
Cost of goods sold		67,000
Wage expense		18,600
Rent expense		12,100
Depreciation expense		0
Interest expense		0
Supplies expense		1,200
Insurance expense		5,640
Advertising expense		2,700
Totals		337,040			337,040

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

1.	Depreciation on the equipment for the year is $11,000.
2.	Employee wages are paid twice a month, on the 22nd for wages earned from the 1st through the 15th, and on the 7th of the following month for wages earned from the 16th through the end of the month. Wages earned from December 16 through December 31, 2013, were $1,600.
3.	On October 1, 2013, Pastina borrowed $47,000 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.
4.	On March 1, 2013, the company lent a supplier $17,000 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2014.
5.	On April 1, 2013, the company paid an insurance company $5,640 for a two-year fire insurance policy. The entire $5,640 was debited to insurance expense.
6.	$700 of supplies remained on hand at December 31, 2013.
7.	A customer paid Pastina $1,700 in December for 1,410 pounds of spaghetti to be manufactured and delivered in January 2014. Pastina credited sales revenue.
8.	On December 1, 2013, $2,200 rent was paid to the owner of the building. The payment represented rent for December and January 2014, at $1,100 per month.

Required:

Prepare the necessary December 31, 2013, adjusting journal entries. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.Do not round intermediate calculations. Round your answers to the nearest dollar amount.)