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 Cash Accounts receivable Debits Credits 31,200 40,600 1,800 60,600 20,600 Supplies Inventory Notes receivable Interest receivable 0 Prepaid rent Prepaid insurance office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Interest payable Deferred sales revenue 2,000 6,300 82,400 30,900 31,600 0 50,600 0 2,300 Common stock 63,900 30,000 Retained earnings Dividends 4,600 Sales revenue 149,000 Interest revenue 0 Cost of goods sold Salaries expense 73,000 19,200 11,300 Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense 0 0 1,400 0 3,300 Totals 358,300 358,300 Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $10,300. 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 $1,500. 3. On October 1, 2021, Pastina borrowed $50,600 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 $20,600 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2022. 5. On April 1, 2021, the company paid an insurance company $6,300 for a two-year fire insurance policy. The entire $6,300 was debited to prepaid insurance. 6. $800 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $2,300 in December for 1,518 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, $2,000 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022, at $1,000 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 5 6 7 8 1 2 3 4 Depreciation on the office equipment for the year is $10,30o. Note: Enter debits before credits Transaction General Journal Credit Debit 1 Record entry View general journal Clear entry Journal entry worksheet