Pastina Company sells various types of pasta to grocery chains as private label brands. The companys reporting year-end is December 31. The unadjusted trial balance as of December 31, 2021, appears below.

Account Title	Debits			Credits
Cash		35,000
Accounts receivable		42,600
Supplies		2,800
Inventory		62,600
Notes receivable		22,600
Interest receivable		0
Prepaid rent		2,200
Prepaid insurance		7,300
Office equipment		90,400
Accumulated depreciation					33,900
Accounts payable					33,600
Salaries payable					0
Notes payable					52,600
Interest payable					0
Deferred sales revenue					3,300
Common stock					76,900
Retained earnings					35,000
Dividends		6,600
Sales revenue					159,000
Interest revenue					0
Cost of goods sold		83,000
Salaries expense		20,200
Rent expense		12,300
Depreciation expense		0
Interest expense		0
Supplies expense		2,400
Insurance expense		0
Advertising expense		4,300
Totals		394,300			394,300

Information necessary to prepare the year-end adjusting entries appears below.

1. Depreciation on the office equipment for the year is $11,300.
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, 2021, were $1,600.
3. On October 1, 2021, Pastina borrowed $52,600 from a local bank and signed a note. The note requires interest to be paid annually on September 30 at 12%. The principal is due in 10 years.
4. On March 1, 2021, the company lent a supplier $22,600 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2022.
5. On April 1, 2021, the company paid an insurance company $7,300 for a one-year fire insurance policy. The entire $7,300 was debited to prepaid insurance.
6. $700 of supplies remained on hand at December 31, 2021.
7. A customer paid Pastina $1,700 in December for 1,578 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
8. On December 1, 2021, $2,200 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022, at $1,100 per month. The entire amount was debited to prepaid rent.

Required: Prepare the necessary December 31, 2021, adjusting journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)

Transaction	General Journal	Debit	Credit
1