Required information [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 Supplies Inventory Notes receivable Debits Credits 36,400 43,600 3,300 63,600 23,600 Interest receivable 0 Prepaid rent 2,800 Prepaid insurance 9,600 office equipment 94,400 Accumulated depreciation. Accounts payable 35,400 34,600 Salaries payable 0 Notes payable 53,600 Interest payable 0 Deferred sales revenue 3,800 Common stock 85,200 Retained earnings 37,500 Dividends 7,600 Sales revenue i 164,000 Interest revenue 0 Cost of goods sold 08,000 Salaries expense 20,700 Rent expense 12,000 Depreciation expense 0 Interest expense 0 Supplies expense 2,900 Insurance expense 0 Advertising expense 4,000 Totals 414,100 414,100 Information necessary to prepare the year-end adjusting entries appears below.