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 33,500 41,600 2,300 61,600 21,600 0 1,700 7,600 86,400 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 32,400 32,600 0 51,600 0 2,800 71,200 32,500 5,600 154,000 0 78,000 19,700 11,800 0 0 1,900 0 3,800 377,100 377,100 Credits Post-Closing Trial Balance December 31, 2021 Account Title Debits 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 Sales revenue Interest revenue Cost of goods sold Salaries and wages expense Rent expense Danraniation ANANDA View transaction list :X 1 Record the entry to close the revenue accounts. 2 Record the entry to close the expense accounts. 3 Record the entry to close the dividends account. Credit Note : = journal entry has been entered Record entry Clear entry View general Journal PASTINA COMPANY Income Statement For the Year Ended December 31, 2021 0 0 0 $ 0 Credits Adjusted Trial Balance December 31, 2021 Account Title Debits 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 Cash Accounts Receivable Beg. bal. Beg. bal. End. bal. End. bal. Prepaid Rent Prepaid Insurance Beg. bal. Beg. bal. End. bal. End. bal. Supplies Inventory Beg. bal. Beg. bal. End. bal. End. bal. Note Receivable Office Equipment Beg. bal. Beg. bal. 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 33,500 41,600 2,300 61,600 21,600 0 1,700 7,600 86,400 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 32,400 32,600 0 51,600 0 2,800 71,200 32,500 5,600 154,000 0 78,000 19,700 11,800 0 0 1,900 0 3,800 377,100 377,100 Credits Post-Closing Trial Balance December 31, 2021 Account Title Debits 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 Sales revenue Interest revenue Cost of goods sold Salaries and wages expense Rent expense Danraniation ANANDA View transaction list :X 1 Record the entry to close the revenue accounts. 2 Record the entry to close the expense accounts. 3 Record the entry to close the dividends account. Credit Note : = journal entry has been entered Record entry Clear entry View general Journal PASTINA COMPANY Income Statement For the Year Ended December 31, 2021 0 0 0 $ 0 Credits Adjusted Trial Balance December 31, 2021 Account Title Debits 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 Cash Accounts Receivable Beg. bal. Beg. bal. End. bal. End. bal. Prepaid Rent Prepaid Insurance Beg. bal. Beg. bal. End. bal. End. bal. Supplies Inventory Beg. bal. Beg. bal. End. bal. End. bal. Note Receivable Office Equipment Beg. bal. Beg. bal