Pastina Company selis 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 31,2021 , appears below. Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11,700. 2. Employee salaries are paid twice a month, on the 22 nd for salaries earned from the 1st through the 15 th, 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 $53,400 from a local bank and signed a note. The note requires interest to be paid annual on September 30 at 12%. The principal is due in 10 years. 4. On March 1, 2021, the company lent a supplier $23,400 and a note was signed requiring principal and interest at 9% to be paid or February 28, 2022. 5. On Aprill 1, 2021, the company paid an insurance company $7,700 for a one-year fire insurance policy. The entire $7,700 was debit to prepaid insurance. 6. $900 of supplies remained on hand at December 31,2021. 7. A customer paid Pastina $1,300 in December for 1,602 pounds of spaghetti to be dellvered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, $2,400 rent was paid to the owner of the bullding. The payment represented rent for December 2021 and January 2022, at $1,200 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.) Journal entry worksheet 245678 Depreciation on the office equipment for the year is $11,700. Note: Enter debits before credits