Problem 2-4 (Algo) Accounting cycle; adjusting entries through post-closing trial balance [LO2-4, 2-6, 2-7, 2-8] [The following information applies to the questions displayed below.] Pastina Company sells various types of pasta to 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. Account Title Debits Credits Cash Accounts receivable Supplies Inventory Notes receivable 31,700 40,400 1,700 60,400 20,400 Interest receivable e Prepaid rent 1,100 Prepaid insurance 6,400 office equipment 81,600 Accumulated depreciation 30,600 Accounts payable 31,400 Salaries payable Notes payable 50,400 Interest payable e Deferred sales revenue 2,200 Common stock 62,800 Retained earnings 29,500 Dividends 4,400 Sales revenue 148,000 Interest revenue e Cost of goods sold 72,000 Salaries expense 19,100 Rent expense 11,200 Depreciation expense 0 Interest expense e Supplies expense Insurance expense Advertising expense 1,300 e 3,200 Totals 354,900 354,900