Pastina Company sells various types of pastato 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. Credits Debits 37,400 43,800 3,400 63,800 23,800 2,200 7,900 95,200 35,700 34,800 Account Title Cash Accounts receivable Supplies Inventory Notes receivable Interest receivable Prepaid rent Prepaid insurance office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Interest payable Deferred sales revenue Coonon stock Retained earnings Dividends Sales revenue Interest revenue Cost of goods sold Salaries expense Itent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 53,800 0 3,900 14,700 38,000 7,800 165,000 89,000 20,800 12,900 0 3,000 4,900 415,900 415,900 Information necessary to prepare the year end adjusting entries appears below. Depreciation on the office equipment for the year is $11.900, 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 Salarles eamed from December 16 through December 31, 2021 were $1600. 3. On October 1, 2021, Pastina borrowed $53.800 from a local bank and signed a note. The note requires interest to be paid annually on September 30 ot 12%. The principal is due in 10 years 4. On March 1, 2021, the company lent a supplier $23,800 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 pold an insurance company $7900 for a one year fire Insurance policy. The entire $7.900 was- debited to prepaid insurance 6. $700 of supplies remained on hand at December 31 2021 7. A customer paid Pastina $1100 in December for 1,614 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue 8. On December 1, 2021 $2,200 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022, 01 $1100 per month. The entire amount was debited to prepaid rent Required: Prepare the necessary December 31, 2021, adjusting journal entries. (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field. Do not round intermediate colculations, Round your final answers to nearest whole dollor amount.)