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 Supplies Debits. $ 35,200 Credits Inventory Notes receivable Interest receivable Prepaid rent Prepaid insurance Office equipment Accumulated depreciation 42,800 2,900. 62,800 22,800 0 2,400 8,800 91,200 $ 34,200 Accounts payable Salaries payable Notes payable 33,800 0 52,800 Interest payable Deferred sales revenue 0 3,400 Common stock 79,600 Retained earnings 35,500 Dividends 6,800 Sales revenue 160,000 Interest revenue 0 Cost of goods sold 84,000 Salaries expense 20,300 Rent expense 12,400 Depreciation expense. Interest expense Supplies expense 2,500. Insurance expense 0 Advertising expense 4,400 Totals $ 399,300 $ 399,300 Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11,400.