Required information 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 Cash Accounts receivable Debits Credits 35,200 42,800 Supplies Inventory Notes receivable 2,900 62,800 22,800 Interest receivable 0 Prepaid rent 2,400 Prepaid insurance 8,800 Office equipment 91,200 Accumulated depreciation 34,200 Accounts payable 33,800 Salaries payable Notes payable 52,800 Interest payable Deferred sales revenue 3,400 Common stock 79,600 Retained earnings 35,500 Dividends 6,800 Sales revenue) 160,000 Interest revenue 0 Cost of goods sold 84,000 Salaries expense 20,300 Rent expense 12,400 Depreciation expense 0 Interest expense 0 Supplies expense Insurance expense Advertising expense Totals 399,300 399,300 2,500 0 4,400