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, 2021, appears below.

Account Title	Debits	Credits
Cash	35,200
Accounts receivable	42,800
Supplies	2,900
Inventory	62,800
Note receivable	22,800
Interest receivable	0
Prepaid rent	2,400
Prepaid insurance	8,800
Office equipment	91,200
Accumulated depreciation		34,200
Accounts payable		33,800
Salaries payable		0
Note payable		52,800
Interest payable		0
Deferred sale revenue		3,400
Common stock		79,690
Retained earnings		35,500
Sales revenue		160,000
Interest revenue Dividend	6800	0
Cost of goods sold	84,000
Salaries expense	20,300
Rent expense	12,400
Depreciation expense	0
Interest expense	0
Supplies expense	2,500
Insurance expense	0
Advertising expense	4,400
Totals	399,300	399,300

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

Depreciation on the office equipment for the year is $11,400. 

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 $1,450. On October 1, 2021, 

Pastina borrowed $52,800 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. On March 1, 2021, the company lent a supplier $22,800 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2022. 

On April 1, 2021, the company paid an insurance company $8,800 for a one-year fire insurance policy. 

The entire $8,800 was debited to prepaid insurance. $890 of supplies remained on hand at December 31, 2021. 

A customer paid Pastina $3,400 in December for 1,450 pounds of spaghetti to be delivered in January 2022. 

Pastina credited deferred sales revenue. On December 1, 2021, $2,400 rent was paid to the owner of the building. 

The payment represented rent for December 2021 and January 2022 at $1,200 per month. The entire amount was debited to prepaid rent. 

Required:

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