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 Debits Credits Cash 32,900 Accounts receivable 41,200 Supplies 2,100 Inventory 61,200 Notes receivable 21,200 Interest receivable Prepaid rent 1,500 Prepaid insurance 7,200 Office equipment 84,800 Accumulated depreciation 31,8ee Accounts payable 32,200 Salaries payable Notes payable 51,200 Interest payable Deferred sales revenue 2,600 Common stock 68,400 Retained earnings 31,500 Dividends 5,200 Sales revenue 152, eee Interest revenue e e 76,000 19,500 11,600 0 Interest revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 1,700 3,600 369,700 369,700 Information necessary to prepare the year-end adjusting entries appears below 1. Depreciation on the office equipment for the year is $10,600. 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 $1,050. 3. On October 1, 2021. Pastina borrowed $51,200 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 $21,200 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 $7,200 for a one-year fire insurance policy. The entire $7,200 was debited to prepaid insurance, 6. $650 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $2,600 in December for 1.050 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, $1,500 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $750 per month. The entire amount was debited to prepaid rent. 1. A customer para Pastina $2,000 in December for US pounds or spagnet to be delivered in January 2022 Pastina credited deferred sales revenue. 8. On December 1, 2021, $1,500 rent was paid to the owner of the building The payment represented rent for December 2021 and January 2022 at $750 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.)