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 Debits Credits Cash 36,200 Accounts receivable 43,200 Supplies 3,100 Inventory 63,200 Notes receivable 23,200 Interest receivable 0 Prepaid rent 2,200 Prepaid insurance 7,600 Office equipment 92,800 Accumulated depreciation 34,800 Accounts payable 34,200 Salaries payable 0 Notes payable 53,200 Interest payable 0 Deferred sales revenue 3,600 Common stock 80,800 Retained earnings 36,500 Dividends 7,200 Sales revenue 162,000 Interest revenue 0 Cost of goods sold 86,000 Salaries expense 20,500 Rent expense 12,600 Depreciation expense 0 Interest expense 0 Supplies expense 2,700 Insurance expense 0 Advertising expense 4,600 Totals 405,100 405,100 Information necessary to prepare the year end adjusting entries appears below Depreciation on the office equipment for the year is $11,600 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 On October 1, 2021, Pastina borrowed $53,200 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 On March 1, 2021, the company lent a supplier $23,200 and a note was signed requiring principal and interest at 9 to be paid on February 28, 2022 On April 1, 2021, the company paid an insurance company $7,600 for a two year fire insurance policy The entire $7,600 was debited to prepaid insurance $700 of supplies remained on hand at December 31, 2021 A customer paid Pastina $1,400 in December for 1,596 pounds of spaghetti to be delivered in January 2022 Pastina credited deferred sales revenue 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 )

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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

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 Debits Credits Cash 36,200 Accounts receivable 43,200 Supplies 3,100 Inventory 63,200 Notes receivable 23,200 Interest receivable 0 Prepaid rent 2,200 Prepaid insurance 7,600 Office equipment 92,800 Accumulated depreciation 34,800 Accounts payable 34,200 Salaries payable 0 Notes payable 53,200 Interest payable 0 Deferred sales revenue 3,600 Common stock 80,800 Retained earnings 36,500 Dividends 7,200 Sales revenue 162,000 Interest revenue 0 Cost of goods sold 86,000 Salaries expense 20,500 Rent expense 12,600 Depreciation expense 0 Interest expense 0 Supplies expense 2,700 Insurance expense 0 Advertising expense 4,600 Totals 405,100 405,100

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

Depreciation on the office equipment for the year is $11,600.
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.
On October 1, 2021, Pastina borrowed $53,200 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.
On March 1, 2021, the company lent a supplier $23,200 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2022.
On April 1, 2021, the company paid an insurance company $7,600 for a two-year fire insurance policy. The entire $7,600 was debited to prepaid insurance.
$700 of supplies remained on hand at December 31, 2021.
A customer paid Pastina $1,400 in December for 1,596 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
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.)