Pastina Company sells various types of pasta to grocery chains as private label brands. The company's reporting year-e is December 31. The unadjusted trial balance as of December 31, 2024, appears below. Account Title Cash Accounts receivable Debits $ 33,800 Credits 41,800 Supplies Inventory Notes receivable 2,400 61,800 21,800 Interest receivable Prepaid rent 1,800 Prepaid insurance 7,800 Office equipment 87,200 Accumulated depreciation $ 32,700 Accounts payable 32,800 Salaries payable Notes payable 51,800 Interest payable 8 Deferred sales revenue 2,900 Common stock 72,600 Retained earnings 33,000 Dividends 5,800 Sales revenue 155,000 Interest revenue e Cost of goods sold Salaries expense 79,000 19,800 Rent expense. 11,900 Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 0 2,000 0 3,900 $ 380,800 $ 380,800. Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $10,900. 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, 2024, were $1,200. 13030. Restina borrowed $51.800 from a local bank and signed a note. The note requires interest to be