Pastina Company sels various types of pasta to grocery chains as private label brands. The company's reporting year-endis December 31. The unadjusted trial balance as of December 31, 2021. appears below. Credits Dubita 32,600 41,400 2,200 61,400 21,400 2,200 5,300 E5,600 To payable Account Title Accounts receivable Supplies Inventory Notes receivable Interest Faila Deepaid rent Deepaid in urance artice equipment Acciated depreciation Accoasta payable Salar payable Interest wale Deferred wales revenue Como utoek Retaining Dividenda Sales revenue Interest Fe Coat of goods sold Salarie experte can Depreciation en Interest experte Supplies experte Inura Advertising op Totals 32.100 32.400 0 51.400 0 2,700 69,100 32,000 5,400 133,000 0 Blant 11,000 19,400 11,700 g g 1,100 a 3,700 372,300 372,700 Information necessary to prepare the year-end adjusting entries appears below. 1 Depreciation on the office equipment for the year is $10,700. 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 $1,600. 3. On October 1 2021. Pastina borrowed $51,400 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 suppiler $21400 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2022. 5. On Apni 1, 2021, the company paid an insurance company $6,700 for a one year fire insurance policy. The entire $6,700 was debited to prepaid insurance 6. $700 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $2.700 in December for 1,542 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, at $1,100 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 calculations. Round your final answers to nearest whole dollar amount.)