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	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.

1. Depreciation on the office equipment for the year is $10,800.
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 $1,150.
3. On October 1, 2021, 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.
4. On March 1, 2021, the company lent a supplier $21,600 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 $7,600 for a one-year fire insurance policy. The entire $7,600 was debited to prepaid insurance.
6. $710 of supplies remained on hand at December 31, 2021.
7. A customer paid Pastina $2,800 in December for 1,150 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
8. On December 1, 2021, $1,700 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $850 per month. The entire amount was debited to prepaid rent.

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