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. Credit Debit 34,900 42,600 2,800 62,600 22,600 0 2,300 8,600 90,400 33,900 33,600 0 52,600 Account Title Cash Accounts receivable Supplies Inventory Notes receivable Interest receivable Prepaid rent Prepaid Insurance office equipment Accumulated depreciation Accounts payable salarios payable Notes payable Interest payable Deferred sales revenue Connon stock Ratained earning Dividends Sales revenue Interest revenue Coat of goods sold Salaries expense Rent expense Depreciation expense Interest expense Supplies expande Tserance expense Advertising expense Totale 3,300 78,200 35,000 6.600 159.000 0 53,000 20,200 12,300 0 0 2,400 . 4,300 395,600 395,600 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 fst 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 $1,400 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, A on March 1971 tha minntinn nanntenna an ninis and OD Help 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 $1,400. 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 8% to be paid on February 28, 2022. 5. On April 1, 2021, the company paid an insurance company $8,600 for a one-year fire insurance policy. The entire $8,600 was debited to prepaid insurance. 6. $860 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $3,300 in December for 1.400 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, $2,300 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 ot $1150 per month. The entire amount was debited to prepaid rent. Required: 1. & 2. Post the unadjusted balances and adjusting entires into the appropriate t-accounts. (Enter the number of the adjusting entry in the column next to the amount. Do not round Intermediate calculations. Round your final answers to nearest whole dollar.) Cash Accounts Recelvable Beg. bal Beg. bal. End, bal End, bal Prepaid Rent Prepald Insurance Beg bal Beg bal Prepaid Rent Prepald Insurance Beg bal. Beg. bal. End, bal. End, bal. Supplies Inventory Beg bal. Beg. bal. End, bal End. bal. Nate Recelvable Office Equipment Beg. bal. Beg, bal End, bal End, bal Interest Receivable Accumulated Depreciation Beg, bal Beg. bal End, bal End, bal Interest Recelyable Accumulated Depreciation Beg. bal. Beg. bal. End. bal. End, bal. Accounts Payablo Salarles Payable Beg. bal. Bog. bal. End. bal. End, bal. Note Payable Interest Payable Beg. bal. Beg. bal. End, bal. End. bal. Deferred Sales Revenue Common Stock Beg, bal Beg. bal End, bal End, bal Retained Earnings Dlvidandi Beg. bal. Beg. bal. End. bal. End. bal. Sales Revenue Interest Revenue Beg. bal. Bog. bal. End, bal. End. bal. Cost of Goods Sold Salaries Expense Beg, bal Beg. bal. End. bal. End. bal. Rent Expense Depreciation Expenso Beg. bal Beg, bal. End, bal End. bal. End. bal. End, bal. Rent Expense Dopreciation Expenso Beg. bal. Beg. bal. End, bal. End. bal. Interest Expenso Supplies Expense Beg. bal. Beg. bal. + End, bal. End, bal. Insurance Expense Advertising Expense Beg. bal. Beg. bal. End, bal End. bal