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 36,100 Accounts receivable 43,480 Supplies 3,200 Inventory 63,400 Notes receivable 23,400 Interest receivable Prepaid rent 2,700 Prepaid insurance 9,400 Office equipment 93,600 Accumulated depreciation 35, 100 Accounts payable 34,400 Salaries payable Notes payable 53,400 Interest payable Deferred sales revenue 3,700 Common stock 83,800 Retained earnings 37,000 Dividends 7,400 Sales revenue 163,000 Interest revenue @ Cost of goods sold 87,000 Salaries expense 20,600 Rent expense 12,700 Depreciation expense Interest expense Supplies expense 2,800 Insurance expense Advertising expense 4,700 Totals 410,400 410,400 Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11,700. 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 $1,650. 3. On October 1, 2021. Pastina borrowed $53,400 from a local bank and slaned a note. The note requires interest to be @ Check my work Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11.700. 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 $1,650. 3. On October 1, 2021, Pastina borrowed $53,400 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 $23,400 and a note was signed requiring principal and interest at 8% to 5. On April 1, 2021, the company paid an insurance company $9,400 for a one-year fire insurance policy. The entire 6. $980 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $3,700 in December for 1600 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, 2,700 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $1.350 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) Cash Accounts Receivable Regal Beg.ba End, bal End, bal Prepaid Rent Prepaid Insurance Beg bal Beg. bal