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, 2021, appears below.

Unadjusted Adjusted Account Title Debits Credits Debits Credits Cash 50,000 50,000 Accounts receivable 35,000 35,000 Prepaid rent 2,000 1,200 Supplies 1,500 800 60,000 60,000 30,000 30,000 -0- 1,500 45,000 45,000 Inventory Notes receivable Interest receivable Office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Interest payable 15,000 21,500 34,000 34,000 -0- 6,200 50,000 50,000 -0- 2,500 Deferred rent revenue 2,000 -0- Common stock 46,000 46,000 Retained earnings 20,000 20,000 Sales revenue 244,000 244,000 Rent revenue 4,000 6,000 -0- 1,500 Interest revenue Cost of goods sold 126,000 Salaries and wages expense 45,000 126,000 51,200 11,000 11,800 Rent expense Depreciation expense Supplies expense -0- 6,500 1,100 1,800 Interest expense 5,400 7,900 3,000 3,000 Advertising expense Totals 415,000 415,000 431,700 431,700 Required: Prepare the adjusting journal entries that were recorded at December 31, 2021