Pastina Company sells various types of pasta to grocery chains as private label brands. The company's fiscal year-end is December 31. The unadjusted trial balance as of December 31, 2016, appears below.

Account Title	Debits			Credits
Cash		23,000
Accounts receivable		33,000
Supplies		1,400
Inventory		53,000
Note receivable		13,000
Interest receivable		0
Prepaid rent		2,400
Prepaid insurance		0
Office equipment		96,000
Accumulated depreciationoffice equipment					36,000
Accounts payable					24,000
Salaries and wages payable					0
Note payable					43,000
Interest payable					0
Deferred revenue					0
Common stock					53,000
Retained earnings					27,660
Sales revenue					141,000
Interest revenue					0
Cost of goods sold		63,000
Salaries and wages expense		18,200
Rent expense		13,200
Depreciation expense		0
Interest expense		0
Supplies expense		1,000
Insurance expense		5,160
Advertising expense		2,300
Totals		324,660			324,660

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

1.	Depreciation on the office equipment for the year is $12,000.
2.	Employee salaries and wages are paid twice a month, on the 22nd for salaries and wages earned from the 1st through the 15th, and on the 7th of the following month for salaries and wages earned from the 16th through the end of the month. Salaries and wages earned from December 16 through December 31, 2016, were $1,400.
3.	On October 1, 2016, Pastina borrowed $43,000 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.
4.	On March 1, 2016, the company lent a supplier $13,000 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2017.
5.	On April 1, 2016, the company paid an insurance company $5,160 for a two-year fire insurance policy. The entire $5,160 was debited to insurance expense.
6.	$900 of supplies remained on hand at December 31, 2016.
7.	A customer paid Pastina $1,300 in December for 1,290 pounds of spaghetti to be delivered in January 2017. Pastina credited sales revenue.
8.	On December 1, 2016, $2,400 rent was paid to the owner of the building. The payment represented rent for December 2016 and January 2017, at $1,200 per month.

Required:

Prepare the necessary December 31, 2016, adjusting journal entries.