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.

Account Title	Debits		Credits
Cash	31,700
Accounts receivable	40,400
Supplies	1,700
Inventory	60,400
Notes receivable	20,400
Interest receivable	0
Prepaid rent	1,100
Prepaid insurance	6,400
Office equipment	81,600
Accumulated depreciation			30,600
Accounts payable			31,400
Salaries payable			0
Notes payable			50,400
Interest payable			0
Deferred sales revenue			2,200
Common stock			62,800
Retained earnings			29,500
Dividends	4,400
Sales revenue			148,000
Interest revenue			0
Cost of goods sold	72,000
Salaries expense	19,100
Rent expense	11,200
Depreciation expense	0
Interest expense	0
Supplies expense	1,300
Insurance expense	0
Advertising expense	3,200
Totals	354,900		354,900

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

1. Depreciation on the office equipment for the year is $10,200.
2. Employee salaries are paid twice a month, on the 22nd for salaries earned from the 1st through the 15th, and on the 7th 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 $850.
3. On October 1, 2021, Pastina borrowed $50,400 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 $20,400 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2022.
5. On April 1, 2021, the company paid an insurance company $6,400 for a one-year fire insurance policy. The entire $6,400 was debited to prepaid insurance.
6. $530 of supplies remained on hand at December 31, 2021.
7. A customer paid Pastina $2,200 in December for 850 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
8. On December 1, 2021, $1,100 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $550 per month. The entire amount was debited to prepaid rent.

rev: 09_14_2019_QC_CS-180268, 10_11_2019_QC_CS-184133

6. Prepare a post-closing trial balance. (Do not round intermediate calculations. Round your final answers to nearest whole dollar.)