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 37,600 Accounts receivable 44,000 Supplies 3,500 Inventory 64,000 Notes receivable 24,000 Interest receivable 0 Prepaid rent 2,400 Prepaid insurance 8,000 Office equipment 96,000 Accumulated depreciation 36,000 Accounts payable 35,000 Salaries payable 0 Notes payable 54,000 Interest payable 0 Deferred sales revenue 4,000 Common stock 86,000 Retained earnings 38,500 Dividends 8,000 Sales revenue 166,000 Interest revenue 0 Cost of goods sold 90,000 Salaries expense 20,900 Rent expense 13,000 Depreciation expense 0 Interest expense 0 Supplies expense 3,100 Insurance expense 0 Advertising expense 5,000 Totals 419,500 419,500 Information necessary to prepare the year end adjusting entries appears below Depreciation on the office equipment for the year is $12,000 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 $1,400 On October 1, 2021, Pastina borrowed $54,000 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 $24,000 and a note was signed requiring principal and interest at 9 to be paid on February 28, 2022 On April 1, 2021, the company paid an insurance company $8,000 for a two year fire insurance policy The entire $8,000 was debited to prepaid insurance $900 of supplies remained on hand at December 31, 2021 A customer paid Pastina $1,000 in December for 1,620 pounds of spaghetti to be delivered in January 2022 Pastina credited deferred sales revenue On December 1, 2021, $2,400 rent was paid to the owner of the building The payment represented rent for December 2021 and January 2022, at $1,200 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 )

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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

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		37,600
Accounts receivable		44,000
Supplies		3,500
Inventory		64,000
Notes receivable		24,000
Interest receivable		0
Prepaid rent		2,400
Prepaid insurance		8,000
Office equipment		96,000
Accumulated depreciation				36,000
Accounts payable				35,000
Salaries payable				0
Notes payable				54,000
Interest payable				0
Deferred sales revenue				4,000
Common stock				86,000
Retained earnings				38,500
Dividends		8,000
Sales revenue				166,000
Interest revenue				0
Cost of goods sold		90,000
Salaries expense		20,900
Rent expense		13,000
Depreciation expense		0
Interest expense		0
Supplies expense		3,100
Insurance expense		0
Advertising expense		5,000
Totals		419,500		419,500

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

Depreciation on the office equipment for the year is $12,000.
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 $1,400.
On October 1, 2021, Pastina borrowed $54,000 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 $24,000 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2022.
On April 1, 2021, the company paid an insurance company $8,000 for a two-year fire insurance policy. The entire $8,000 was debited to prepaid insurance.
$900 of supplies remained on hand at December 31, 2021.
A customer paid Pastina $1,000 in December for 1,620 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
On December 1, 2021, $2,400 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022, at $1,200 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.)