Problem 2-3 (Algo) Adjusting entries [LO2-6] Pastina Company sells various types of pastato 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 Account Title Credits 24.800 42.400 2.300 62.400 22.400 Account Eceivabl. Supplies Inventory Nous receivable Intersecevable Prepaid Een Prepaid insurance Office de culasad depreciation Accounts payable Salaries payable 2.000 7,200 89,600 32.600 32,400 53.400 ces Intext payable Detected sales Event Con stock Petardas Dividends Salse Eevee Testeve 1,200 75.600 04.500 6.400 150.000 2.000 20.100 12,200 Supplies expense 4. 200 Aveti in se 390.700 Information necessary to prepare the year-end adjusting entries appears below. Information necessary to prepare the year-end adjusting entries appears below 1. Depreciation on the office equipment for the year is $11.200 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 $1.500. 3. On October 1, 2021. Pastina borrowed $52.400 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 supplier $22.400 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 $2,200 for a two-year fire insurance policy. The entire $7,200 was debited to prepaid insurance 6. $800 of supplies remained on hand at December 31, 2021 7. A customer paid Pastina $1,800 in December for 1572 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 20 21 and January 2022. at $1,000 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 flekl. Do not found Intermediate cakulations. Round your final answers to nearest whole dollar amount.)