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coHzef4EYsE RAOBLEM Rastina Cempary sells various typer of pasta to grocery chaint as private labei hratds. The. company's reportinizyearend is Decenber 31. The unacjustrd trial balance as of Decem ber 31. 2021, ippears below. 1. Depreciation on the office equipment for the year is $10,900. 2. Employee salaries are paid twice a month, on the 22 nd for salaries earned from the 1st 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 $1,200. 3. On October 1, 2021, Pastina borrowed $51,800 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 $21,800 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 $7,800 for a one-year fire insurance policy. The entire $7,800 was debited to prepaid insurance. 6. $740 of supplies remained on hand at December 31,2021. 7. A customer paid Pastina $2,900 in December for 1,200 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1,2021, $1,800 rent was paid to the owner of the building The payment represented rent for December 2021 and January 2022 at $900 per month. The entire amount was debited to prepaid rent. PASTINA COMPANY Statement of Shareholders' Equity For the Year Ended December 31, 2021 \begin{tabular}{|l|l|l|l|} \hline & Common Stock & Retained Earnings & Total Shareholders' Equity \\ \hline & & & \\ \hline \end{tabular} coHzef4EYsE RAOBLEM Rastina Cempary sells various typer of pasta to grocery chaint as private labei hratds. The. company's reportinizyearend is Decenber 31. The unacjustrd trial balance as of Decem ber 31. 2021, ippears below. 1. Depreciation on the office equipment for the year is $10,900. 2. Employee salaries are paid twice a month, on the 22 nd for salaries earned from the 1st 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 $1,200. 3. On October 1, 2021, Pastina borrowed $51,800 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 $21,800 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 $7,800 for a one-year fire insurance policy. The entire $7,800 was debited to prepaid insurance. 6. $740 of supplies remained on hand at December 31,2021. 7. A customer paid Pastina $2,900 in December for 1,200 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1,2021, $1,800 rent was paid to the owner of the building The payment represented rent for December 2021 and January 2022 at $900 per month. The entire amount was debited to prepaid rent. PASTINA COMPANY Statement of Shareholders' Equity For the Year Ended December 31, 2021 \begin{tabular}{|l|l|l|l|} \hline & Common Stock & Retained Earnings & Total Shareholders' Equity \\ \hline & & & \\ \hline \end{tabular}