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. 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 22 nd for salaties earned from the 15t through the 15 th, and on the 7 th of the following month for salaries earned from the 16 th 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 dellvered 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. Answer is not complete