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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 Debits Credits

Cash $ $34,600$

Accounts receivable $42,400$

Supplies $2,700$

Inventory $62,400$

Notes receivable $22,400$

Interest receivable $0$

Prepaid rent $2,200$

Prepaid insurance $8,400$

Office equipment $89,600$

Accumulated depreciation $ $33,600$

Accounts payable $33,400$

Salaries payable $0$

Notes payable $52,400$

Interest payable $0$

Deferred sales revenue $3,200$

Common stock $76,800$

Retained earnings $34,500$

Dividends $6,400$

Sales revenue $158,000$

Interest revenue $0$

Cost of goods sold $82,000$

Salaries expense $20,100$

Rent expense $12,200$

Depreciation expense $0$

Interest expense $0$

Supplies expense $2,300$

Insurance expense $0$

Advertising expense $4,200$

Totals $ $391,900$ $ $391,900$

Information necessary to prepare the year$-$end adjusting entries appears below.

Depreciation on the office equipment for the year is $$11,200.$

Employee salaries are paid twice a month, on the $22$nd for salaries earned from the $1$st through the $15$th$,$ and on the $7$th of the following month for salaries earned from the $16$th through the end of the month. Salaries earned from December $16$ through December $31,2024,$ were $$1,350.$

On October $1,2024,$ 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.

On March $1,2024,$ the company lent a supplier $$22,400,$ and a note was signed requiring principal and interest at $8\%$ to be paid on February $28,2025.$

On April $1,2024,$ the company paid an insurance company $$8,400$ for a one$-$year fire insurance policy. The entire $$8,400$ was debited to prepaid insurance at the time of the payment.

$$830$ of supplies remained on hand on December $31,2024.$

The company received $$3,200$ from a customer in December for $1,350$ pounds of spaghetti to be delivered in January $2025.$ Pastina credited deferred sales revenue at the time cash was received.

On December $1,2024,$ $$2,200$ rent was paid to the owner of the building. The payment represented rent for December $2024$ and January $2025$ at $$1,100$ per month. The entire amount was debited to prepaid rent at the time of the payment.

Required:

Prepare the necessary December $31,2024,$ adjusting journal entries.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.