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 Debits Credits 34,300 42,200 2,600 Inventory 62,200 Notes receivable 22,200 Interest receivable B Prepaid rent 2,100 Prepaid insurance 8,200 Office equipment 88,800 Accumulated depreciation Accounts payable 33,300 33,200 Salaries payable e Notes payable 52,200 Interest payable e Deferred sales revenue 3,100 Common stock 75,400 Retained earnings 34,000 Dividends 6,200 Sales revenue 157,000 Interest revenue Cost of goods sold 81,000 Salaries expense 20,000 Rent expense 12,100 Depreciation expense