Required information P2-3 and P2-4 (Algo) Adjusting entries, 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, 2024, appears below. Account Title Cash Accounts receivable Supplies Inventory Notes receivable Debits $ 36,700 Credits 43,800 3,400 63,800 23,800 Interest receivable 0 Prepaid rent 2,900 Prepaid insurance 9,800 Office equipment 95,200 Accumulated depreciation $ 35,700 Accounts payable 34,800 Salaries payable 0 Notes payable 53,800 Interest payable 0 Deferred sales revenue 3,900 Common stock 86,600 Retained earnings 38,000 Dividends 7,800 Sales revenue 165,000 Interest revenue 0 Cost of goods sold 89,000 Salaries expense 20,800 Rent expense 12,900 Depreciation expense 0 Interest expense 0 Supplies expense Insurance expense 3,000 0 Advertising expense 4,900 Totals $ 417,800 $ 417,800 Information necessary to prepare the year-end adjusting entries appears below.