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Pastina Company sells various types of pasta to grocery chains as private label brands. The company's fiscal year-end is December 31. The unadjusted trial balance as of December 31, 2018, appears below. Credits Debits 29,000 39,000 1,400 59,000 19,000 o 2,400 0 96,000 36,000 30,000 0 49,000 Account Title Cash Accounts receivable Supplies Inventory Note receivable Interest receivable pala rent Prepaid insurance Office equipment Accumulated depreciation-office equipment Accounts payable Salaries and wages payable Note payable Interest payable Deferred revenue Common stock Retained earnings Sales revenue L. Interest revenue Cost of goods sold Salaries and wages expense Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 0 59,000 35,580 147,000 0 69,000 18,800 13,200 o 1,000 5,880 2,900 356,580 356,580 Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $12,000. 2. Employee salaries and wages are paid twice a month, on the 22nd for salaries and wages earned from the 1st through the 15th, and on the 7th of the following month for salaries and wages earned from the 16th through the end of the month. Salaries and wages earned from December 16 through December 31, 2018, were $1,400. 3. On October 1, 2018, Pastina borrowed $49,000 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, 2018, the company lent a supplier $19,000 and a note was signed requiring principal and interest at 9% to be paid on February 28, 2019. 5. On April 1, 2018, the company paid an insurance company $5,880 for a two-year fire insurance policy. The entire $5,880 was debited to insurance expense. 6. $900 of supplies remained on hand at December 31, 2018. 7. A customer paid Pastina $1,900 in December for 1,470 pounds of spaghetti to be delivered in January 2019. Pastina credited sales revenue. 8. On December 1, 2018, $2,400 rent was paid to the owner of the building. The payment represented rent for December 2018 and January 2019, at $1,200 per month. Required: Prepare the necessary December 31, 2018, 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.) View transaction list Journal entry worksheet Depreciation on the office equipment for the year is $12,000. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal Journal entry worksheet On October 1, 2018, Pastina signed a $49,000 note that requires interest to paid annually on September 30 at 12% and will have principal due in 10 years. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general journal Journal entry worksheet Pastina credited sales revenue for $1,900 received in December for spaghetti to be delivered in January 2019. Note: Enter debits before credits. Transaction General Journal Debit Credit 7 Record entry Clear entry View general journal Journal entry worksheet