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, 2024, appears below. Account Title: Cash Accounts receivable: Debits $ 36,100 Credits 43,400 Supplies Inventory Notes receivable. Interest receivable 3,200 63,400 23,400 0 4 Prepaid rent 2,700 Prepaid insurance 9,400 Office equipment 93,600 Accumulated depreciation. Accounts payable $ 35,100 34,400 Salaries payable 0 Notes payable 53,400 Interest payable 0 Deferred sales revenue 3,700 Common stock 83,800 Retained earnings 37,000 Dividends 7,400 Sales revenue 163,000 Interest revenue 0 Cost of goods sold Salaries expense Rent expense 87,000 20,600 12,700 Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 0 2,800 4,700 $ 410,400 $ 410,400 Information necessary to prepare the year-end adjusting entries appears below.