Pastina Company sells various types of pasta to grocery chains as private label brands. The companys reporting year-end is December 31. The unadjusted trial balance as of December 31, 2021, appears below.

Account Title	Debits			Credits
Cash		32,800
Accounts receivable		41,600
Supplies		2,300
Inventory		61,600
Notes receivable		21,600
Interest receivable		0
Prepaid rent		2,400
Prepaid insurance		6,800
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					70,400
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		376,300			376,300

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 $1,400.
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 9% to be paid on February 28, 2022.
5. On April 1, 2021, the company paid an insurance company $6,800 for a two-year fire insurance policy. The entire $6,800 was debited to prepaid insurance.
6. $900 of supplies remained on hand at December 31, 2021.
7. A customer paid Pastina $2,800 in December for 1,548 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
8. 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.