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 Supplies Inventory Notes receivable. Interest receivable Debits 30,000 Credits: 40,000 1,500 60,000 20,000 0 Prepaid rent 2,000 Prepaid insurance 6,000 Office equipment 80,000 Accumulated depreciation Accounts payable 30,000 31,000 Salaries payable 0 Notes payable 50,000 Interest payable 0 Deferred sales revenue 2,000 Common stock Retained earnings Dividends Sales revenue Interest revenue Cost of goods sold Salaries expense Rent expense 60,000 28,500 4,000 146,000 0 70,000 18,900 Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 11,000 0 0 1,100 0 3,000 347,500 347,500