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, 2024, appears below. Account Title Cash Accounts receivable Debits $ 34,100 42,000 Credits Interest receivable 25 Salaries payable Notes payable Supplies Inventory Notes receivable Prepaid rent Prepaid insurance Office equipment Accumulated depreciation Accounts payable 2,500 62,000 22,000 0 1,900 8,000 88,000 $ 33,000 33,000 8 52,000 Interest payable Deferred sales revenue 3,000 Common stock 74,000 Retained earnings 33,500 Dividends 6,000 Sales revenue 156,000 Interest revenue Cost of goods sold 80,000 Salaries expense 19,900 Rent expense 12,000 Depreciation expense 0 Interest expense 0 Supplies expense 2,100 Insurance expense 8 Advertising expense 4,000 Totals $384,500 $ 384,500 Information necessary to prepare the year-end adjusting entries appears below.