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 34,300 Credits 42,200 Supplies Inventory Notes receivable Interest receivable 2,600 62,200 22,200 0 Prepaid rent 2,100 Prepaid insurance 8,200 Office equipment 88,800 Accumulated depreciation Accounts payable 33,300 33,200 Salaries payable 0 Notes payable 52,200 Interest payable 0 Deferred sales revenue 3,100 Common stock 75,400 Retained earnings 34,000 Dividends 6,200 Sales revenue 157,000 Interest revenue 0 Cost of goods sold 81,000 Salaries expense 20,000 Rent expense 12,100 Depreciation expense 0 Interest expense 0 Supplies expense 2,200 Insurance expense 0 Advertising expense 4,100 Totals 388,200 388,200 Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11,100. 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 $1,300. 3. On October 1, 2021, Pastina borrowed $52,200 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 $22,200 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 $8,200 for a one-year fire insurance policy. The entire $8,200 was debited to prepaid insurance. 6. $800 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $3,100 in December for 1,300 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, $2,100 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $1,050 per month. The entire amount was debited to prepaid rent. Required: 1. & 2. Post the unadjusted balances and adjusting entires into the appropriate t-accounts. (Enter the number of the adjusting entry in the column next to the amount. Do not round intermediate calculations. Round your final answers to nearest whole dollar.) Cash Beg. bal. 34,300 End. bal. 34,300 Prepaid Rent Beg. bal. 2,100 End. bal. 1,050 Accounts Receivable Beg. bal. 42,200 End. bal. 42,200 Prepaid Insurance Beg. bal. 2,100 1,050 8. End. bal. 2,100 Supplies Inventory Beg. bal. 2,600 Beg. bal. 62,200 1,800 6. End. bal. 800 End. bal. 62,200 Note Receivable Office Equipment Beg. bal. 22,200 Beg. bal. 88,800 End. bal. 22,200 End. bal. 88,800 Interest Receivable Beg. bal. 0 Beg. bal. 4. 2,100 End. bal. 2,100 Beg. bal. End. bal. Accounts Payable End. bal. Accumulated Depreciation 33,300 11,100 1. 44,400 Salaries Payable 33,200 Beg. bal. 0 1,300 2. 33,200 End. bal. 1,300 Note Payable Interest Payable Beg. bal. 52,200 Beg. bal. 0 3. End. bal. 52,200 End. bal. Deferred Sales Revenue Common Stock Beg. bal. 3,100 Beg. bal. 75,400 End. bal. 3,100 End. bal. Retained Earnings Dividends Beg. bal. 34,000 Beg. bal. 6,200 End. bal. 34,000 End. bal. 6,200 75,400 Sales Revenue Beg. bal. 157,000 Beg. bal. End. bal. Beg. bal. 157,000 End. bal. Cost of Goods Sold 81,000 End. bal. 81,000 Rent Expense Beg. bal. 12,100 8. 1,050 End. bal. 13,150 Interest Expense Beg. bal. 3. Interest Revenue Salaries Expense Beg. bal. 20,000 2. 1,300 End. bal. 21,300 0 4. Depreciation Expense Beg. bal. 0 1. 11,100 End. bal. 11,100 Supplies Expense Beg. bal. 2,200 6. 1,800 End. bal. End. bal. 4,000 Insurance Expense Advertising Expense Beg. bal. 0 Beg. bal. 4,100 5. End. bal. End. bal. 4,100