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		37,400
Accounts receivable		43,800
Supplies		3,400
Inventory		63,800
Notes receivable		23,800
Interest receivable		0
Prepaid rent		2,200
Prepaid insurance		7,900
Office equipment		95,200
Accumulated depreciation					35,700
Accounts payable					34,800
Salaries payable					0
Notes payable					53,800
Interest payable					0
Deferred sales revenue					3,900
Common stock					84,700
Retained earnings					38,000
Dividends		7,800
Sales revenue					165,000
Interest revenue					0
Cost of goods sold		89,000
Salaries expense		20,800
Rent expense		12,900
Depreciation expense		0
Interest expense		0
Supplies expense		3,000
Insurance expense		0
Advertising expense		4,900
Totals		415,900			415,900

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

1. Depreciation on the office equipment for the year is $11,900.
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 $1,600.
3. On October 1, 2021, Pastina borrowed $53,800 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 $23,800 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2022.
5. On April 1, 2021, the company paid an insurance company $7,900 for a two-year fire insurance policy. The entire $7,900 was debited to prepaid insurance.
6. $700 of supplies remained on hand at December 31, 2021.
7. A customer paid Pastina $1,100 in December for 1,614 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
8. 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.)

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. Credits Debits 37,400 43,800 3,400 63,800 23,800 2,200 7,900 95,200 35,700 34,800 53,800 Account Title 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 Dividends Sales revenue Interest revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 3,900 84,700 38,000 7,800 165,000 89,000 20,800 12,900 3,000 4,900 415,900 415,900 Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11.900. 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 $1,600. 3. On October 1, 2021, Pastina borrowed $53,800 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 $23,800 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2022 5. On April 1, 2021, the company paid an insurance company $7,900 for a two-year fire insurance policy. The entire $7,900 was debited to prepaid insurance. 6. $700 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $1,100 in December for 1,614 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. 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.) Answer is complete but not entirely correct. No Transaction Credit General Journal Depreciation expense Accumulated depreciation Debit 11,900 11,900 2 1,600 Salaries expense Salaries payable 1,600 1614 Interest expense Interest payable 1,614 1,785 Interest receivable Interest revenue 1,785 2,963 Insurance expense Prepaid insurance 2,963 800 Supplies expense Supplies 800 1,100 X Sales revenue Deferred sales revenue 1,100 X 1,100 Rent expense Prepaid rent 1,100