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, 2024, appears below. Account Title Debits Credits Cash $ 33,500 Accounts receivable 41,600 Supplies 2,300 Inventory 61,600 Notes receivable 21,600 Interest receivable 0 Prepaid rent 1,700 Prepaid insurance 7,600 Office equipment 86,400 Accumulated depreciation $ 32,400 Accounts payable 32,600 Salaries payable 0 Notes payable 51,600 Interest payable 0 Deferred sales revenue 2,800 Common stock 71,200 Retained earnings 32,500 Dividends 5,600 Sales revenue 154,000 Interest revenue 0 Cost of goods sold 78,000 Salaries expense 19,700 Rent expense 11,800 Depreciation expense 0 Interest expense 0 Supplies expense 1,900 Insurance expense 0 Advertising expense 3,800 Totals $ 377,100 $ 377,100 Information necessary to prepare the year-end adjusting entries appears below. Depreciation on the office equipment for the year is $10,800. 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, 2024, were $1,150. On October 1, 2024, Pastina borrowed $51,600 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. On March 1, 2024, the company lent a supplier $21,600, and a note was signed requiring principal and interest at 8% to be paid on February 28, 2025. On April 1, 2024, the company paid an insurance company $7,600 for a one-year fire insurance policy. The entire $7,600 was debited to prepaid insurance at the time of the payment. $710 of supplies remained on hand on December 31, 2024. The company received $2,800 from a customer in December for 1,150 pounds of spaghetti to be delivered in January 2025. Pastina credited deferred sales revenue at the time cash was received. On December 1, 2024, $1,700 rent was paid to the owner of the building. The payment represented rent for December 2024 and January 2025 at $850 per month. The entire amount was debited to prepaid rent at the time of the payme Prepare closing entries and post to the T-accounts (on the T-accounts tab). 6. Prepare a post-closing trial balance