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, 2024, appears below. Information necessary to prepare the year-end adjusting entries appears below. Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11,800. 2 Employee salaries are paid twice a month, on the 22 nd for salaries earned from the 1 st through the 15 th, and on the 7 th of the following month for salaries earned from the 16th through the end of the month. Salaries earned from December 16 through December 31,2024 , were $1,700 3. On October 1, 2024. Pastina borrowed $53,600 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, 2024, the company lent a supplier $23,600, and a note was signed requiring principal and interest at 8% to be paid on February 28,2025 . 5 . On April 1, 2024, the company paid an insurance company $9.600 for a one-year fire insurance policy. The entire $9.600 was debited to prepaid insurance at the time of the payment. 6. $1,010 of supplies remained on hand on December 31,2024 7. The company received $3,800 from a customer in December for 1,650 pounds of spaghetu to be delivered in January 2025 . Pastina credited deferred sales revenue at the time cash was received. 8. On December 1,2024.$2,800 rent was paid to the owner of the building. The payment represented rent for December 2024 and January 2025 at $1,400 per month. The entire amount was debited to prepaid rent at the time of the payment. equired: repare the necessary December 31,2024, adjusting joumal entries. ote: If no entry is required for a transaction/event, select "No journal entry required" in the first occount field. Do not round termediate calculations. Round your final answers to nearest whole dollar amount