Pastina Company sells various types of pasta to grocery chains as private label brands. The company's reporting year-end is December 31 The unadusted 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 $11,800. 2. Emplayee salaries are paid twice a month, on the 22 nd for salaries eamed from the ist 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 $1,500 3. On October 1, 2021. 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, 2021, the company lent a supplier $23,600 and a note was signed requiring principal and interest at 8% to be paid on February 28.2022 5. On April1, 2021, the company paid an insurance company $7,800 for a one-year fire insurance policy. The entire $7,800 was debited to prepaid insurance 6. $800 of supplies remained on hand at December 31,2021 . 7. A customer paid Pastina $1,200 in December for 1,608 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, \$2,000 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022. at \$1,000 per month. The entire amount was debited to prepaid rent. Required: Prepare the necessary December 31, 2021, ad usting Joumal entries, (If no entry is required for o transaction/event, select "No Journol entry required" in the first account field. Do not round intermediate colculations. Round your final answers to nearest (whole dollor amount.) Journal entry worksheet 1 (2) 3 (6) 7 (8) On March 1, 2021, the company lent $23,600. The note required principal and interest at 8% be paid on February 28, 2022. Note: Enter debits before credits. Journal entry worksheet 1 2 On April 1, 2021, the company paid $7,800 for a one-year fire insurance policy and debited the entire amount to prepaid insurance. Note: Enter debits before credits