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 Debits 32,900 Credits 41,200 2,100 61,200 21,200 Interest receivable 0 Prepaid rent 1,500 Prepaid insurance 7,200 Office equipment 84,800 Accumulated depreciation Accounts payable 31,800 32,200 Salaries payable 0 Notes payable 51,200 Interest payable 0 Deferred sales revenue 2,600 Common stock 68,400 Retained earnings 31,500 Dividends 5,200 Sales revenue 152,000 Interest revenue 0 Cost of goods sold 76,000 Salaries expense 19,500 Rent expense 11,600 Depreciation expense 0 Interest expense 0 Supplies expense Insurance expense Advertising expense Totals 1,700 0 3,600 369,700 369,700