Pastina Company sells various types of pasta to grocery chains as private label brands. The company's fiscal year-end is December 31. The unadjusted trial balance as of December 31, 2018, appears below Account Title Cash Accounts receivable Supplies Inventory Note receivable Interest receivable Prepaid rent Prepaid insurance Office equipment Accumulated depreciation-office equipment Accounts payable Salaries and wages payable Note payable Interest payable Deferred revenue Common stock Retained earnings Salesrevenue Interest revenue Cost of goods sold Salaries and wages expense Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense TotalS Debits Credits 32,000 42,000 1,400 62,000 22,000 2,400 96,000 36,000 33,000 52,000 62,000 39,540 150,000 72,000 19,100 13,200 1,000 6,240 3,200 372,540 372,540 Information necessary to prepare the year-end adjusting entries appears below 1. Depreciation on the office equipment for the year is $12,000 2. Employee salaries and wages are paid twice a month, on the 22nd for salaries and wages earned from the 1st through the 15th, and on the 7th of the following month for salaries and wages earned from the 16th through the end 3. On October 1, 2018, Pastina borrowed $52,000 from a local bank and signed a note. The note requires interest to be 4. On March 1, 2018, the company lent a supplier $22,000 and a note was signed requiring principal and interest at 9% 5. On April 1, 2018, the company paid an insurance company $6,240 for a two-year fire insurance policy. The entire 6. $900 of supplies remained on hand at December 31, 2018 of the month. Salaries and wages earned from December 16 through December 31, 2018, were $1,400 paid annually on September 30 at 12%. The principal is due in 10 years to be paid on February 28, 2019 $6,240 was debited to insurance expense 7. A customer paid Pastina $2,200 in December for 1,560 pounds of spaghetti to be delivered in January 2019. Pastina credited sales revenue 8. On December 1, 2018, $2,400 rent was paid to the owner of the building. The payment represented rent for December 2018 and January 2019, at $1,200 per month Required Prepare the necessary December 31, 2018, 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.)