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	43,400
Supplies	3,200
Inventory	63,400
Notes receivable	23,400
Interest receivable	0
Prepaid rent	2,700
Prepaid insurance	9,400
Office equipment	93,600
Accumulated depreciation			35,100
Accounts payable			34,400
Salaries payable			0
Notes payable			53,400
Interest payable			0
Deferred sales revenue			3,700
Common stock			83,800
Retained earnings			37,000
Dividends	7,400
Sales revenue			163,000
Interest revenue			0
Cost of goods sold	87,000
Salaries expense	20,600
Rent expense	12,700
Depreciation expense	0
Interest expense	0
Supplies expense	2,800
Insurance expense	0
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 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 be paid on February 28, 2022.
5. On April 1, 2021, the company paid an insurance company $9,400 for a one-year fire insurance policy. The entire $9,400 was debited to prepaid insurance.
6. $980 of supplies remained on hand at December 31, 2021.
7. A customer paid Pastina $3,700 in December for 1,600 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.

1. & 2. Post the unadjusted balances and adjusting entires into the appropriate t-accounts.

5. Prepare closing entries. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to nearest whole dollar.)

6. Prepare a post-closing trial balance. (Do not round intermediate calculations. Round your final answers to nearest whole dollar.)

-------------------------------------------------------------------------------------------------------------------------------------------------------