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 Debits 33,200 Credits Accounts receivable Supplies Inventory Notes receivable 41,400 2,200 61,400 21,400 Interest receivable 0 Prepaid rent 1,600 Prepaid insurance 7,400 Office equipment 85,600 Accumulated depreciation Accounts payable 32,100 32,400 Salaries payable 0 Notes payable 51,400 Interest payable 0 Deferred sales revenue 2,700 Common stock 69,800 Retained earnings 32,000 Dividends 5,400 Sales revenue 153,000 Interest revenue 0 Cost of goods sold 77,000