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 33,800 Accounts receivable 42,000 Supplies 2,500 Inventory 62,000 Notes receivable 22,000 Interest receivable 0 Prepaid rent 2,200 Prepaid insurance 7,000 Office equipment 88,000 Accumulated depreciation 33,000 Accounts payable 33,000 Salaries payable 0 Notes payable 52,000 Interest payable 0 Deferred sales revenue 3,000 Common stock 73,000 Retained earnings 33,500 Dividends 6,000 Sales revenue 156,000 Interest revenue 0 Cost of goods sold 80,000 Salaries expense 19,900 Rent expense 12,000 Depreciation expense 0 Interest expense 0 Supplies expense 2,100 Insurance expense 0 Advertising expense 4,000 Totals 383,500 383,500 Information necessary to prepare the year-end adjusting entries appears below. Depreciation on the office equipment for the year is $11,000. 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 $52,000 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 $22,000 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 $7,000 for a one-year fire insurance policy. The entire $7,000 was debited to prepaid insurance. $700 of supplies remained on hand at December 31, 2021. A customer paid Pastina $3,000 in December for 1,560 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.)