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 37,200 Accounts receivable 43,600 Supplies 3,300 Inventory 63,600 Notes receivable 23,600 Interest receivable 0 Prepaid rent 2,000 Prepaid insurance 7,800 Office equipment 94,400 Accumulated depreciation 35,400 Accounts payable 34,600 Salaries payable 0 Notes payable 53,600 Interest payable 0 Deferred sales revenue 3,800 Common stock 83,400 Retained earnings 37,500 Dividends 7,600 Sales revenue 164,000 Interest revenue 0 Cost of goods sold 88,000 Salaries expense 20,700 Rent expense 12,800 Depreciation expense 0 Interest expense 0 Supplies expense 2,900 Insurance expense 0 Advertising expense 4,800 Totals 412,300 412,300 Information necessary to prepare the year end adjusting entries appears below Depreciation on the office equipment for the year is $11,800 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 $1,500 On October 1, 2021, Pastina borrowed $53,600 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 On March 1, 2021, the company lent a supplier $23,600 and a note was signed requiring principal and interest at 8 to be paid on February 28, 2022 On April 1, 2021, the company paid an insurance company $7,800 for a one year fire insurance policy The entire $7,800 was debited to prepaid insurance $800 of supplies remained on hand at December 31, 2021 A customer paid Pastina $1,200 in December for 1,608 pounds of spaghetti to be delivered in January 2022 Pastina credited deferred sales revenue On December 1, 2021, $2,000 rent was paid to the owner of the building The payment represented rent for December 2021 and January 2022, at $1,000 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 companys 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 companys reporting year-end is December 31. The unadjusted trial balance as of December 31, 2021, appears below.

Account Title	Debits		Credits
Cash		37,200
Accounts receivable		43,600
Supplies		3,300
Inventory		63,600
Notes receivable		23,600
Interest receivable		0
Prepaid rent		2,000
Prepaid insurance		7,800
Office equipment		94,400
Accumulated depreciation				35,400
Accounts payable				34,600
Salaries payable				0
Notes payable				53,600
Interest payable				0
Deferred sales revenue				3,800
Common stock				83,400
Retained earnings				37,500
Dividends		7,600
Sales revenue				164,000
Interest revenue				0
Cost of goods sold		88,000
Salaries expense		20,700
Rent expense		12,800
Depreciation expense		0
Interest expense		0
Supplies expense		2,900
Insurance expense		0
Advertising expense		4,800
Totals		412,300		412,300

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

Depreciation on the office equipment for the year is $11,800.
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 $1,500.
On October 1, 2021, Pastina borrowed $53,600 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.
On March 1, 2021, the company lent a supplier $23,600 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2022.
On April 1, 2021, the company paid an insurance company $7,800 for a one-year fire insurance policy. The entire $7,800 was debited to prepaid insurance.
$800 of supplies remained on hand at December 31, 2021.
A customer paid Pastina $1,200 in December for 1,608 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
On December 1, 2021, $2,000 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022, at $1,000 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.)