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 Debita Credit Cash 34,900 Accounts receivable 42,600 Supplies 2,800 Inventory 62,600 Noter receivable 22,600 Interest receivable 0 Prepaid rent 2,300 Prepaid insurance 8,600 office equipment 90,400 Accumulated depreciation 33,900 Accounts payable 33,600 Salarien payable Notes payable 52,600 Interest payable Deferred sales revenue 3,300 Common stock 78,200 Retained earning 35,000 Dividends 6,600 Sales revenue 159,000 Interest revenue 0 Cost of goods sold 83,000 Salaries expense 20,200 Rent expense 12,300 Depreciation expense 0 Interest expense Supplies expense 2,400 Insurance expense 0 Advertising expense 4.300 Totals 395,600 395,600 0 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 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 at $1,150 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.)