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	32,300
Accounts receivable	40,800
Supplies	1,900
Inventory	60,800
Notes receivable	20,800
Interest receivable	0
Prepaid rent	1,300
Prepaid insurance	6,800
Office equipment	83,200
Accumulated depreciation			31,200
Accounts payable			31,800
Salaries payable			0
Notes payable			50,800
Interest payable			0
Deferred sales revenue			2,400
Common stock			65,600
Retained earnings			30,500
Dividends	4,800
Sales revenue			150,000
Interest revenue			0
Cost of goods sold	74,000
Salaries expense	19,300
Rent expense	11,400
Depreciation expense	0
Interest expense	0
Supplies expense	1,500
Insurance expense	0
Advertising expense	3,400
Totals	362,300		362,300

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

1. Depreciation on the office equipment for the year is $10,400.
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 $950.
3. On October 1, 2021, Pastina borrowed $50,800 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 $20,800 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2022.
5. On April 1, 2021, the company paid an insurance company $6,800 for a one-year fire insurance policy. The entire $6,800 was debited to prepaid insurance.
6. $590 of supplies remained on hand at December 31, 2021.
7. A customer paid Pastina $2,400 in December for 950 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
8. On December 1, 2021, $1,300 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $650 per month. The entire amount was debited to prepaid rent.

6. Prepare a post-closing trial balance. (Do not round intermediate calculations. Round your final answers to nearest whole dollar.)

PASTINA COMPANY Post-Closing Trial Balance December 31, 2021 Account Title Debits Credits Cash Accounts receivable Supplies Inventory Notes receivable Interest receivable Prepaid rent Prepaid insurance Office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Interest payable Deferred sales revenue Common stock Retained earnings Sales revenue Interest revenue Cost of goods sold Salaries and wages expense Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals $ 0 $ 0