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Pastina Company sells various types of pasta to grocery chains as private label brands. The company's fiscal year-end is December 31. The unadjusted trial balance as of December 31, 2018, appears below.

Account TitleDebitsCreditsCash39,550Accounts receivable47,000Supplies1,300Inventory67,000Note receivable20,400Interest receivable0Prepaid rent1,600Prepaid insurance0Office equipment72,000Accumulated depreciationoffice equipment27,000Accounts payable26,000Salaries and wages payable0Note payable50,400Interest payable0Deferred revenue0Common stock60,000Retained earnings18,000Sales revenue183,000Interest revenue0Cost of goods sold82,350Salaries and wages expense16,800Rent expense8,800Depreciation expense0Interest expense0Supplies expense800Insurance expense4,200Advertising expense2,600Totals364,400364,400

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

1. Depreciation on the office equipment for the year is $9,000.
2. Employee salaries and wages are paid twice a month, on the 22nd for salaries and wages earned from the 1st through the 15th, and on the 7th of the following month for salaries and wages earned from the 16th through the end of the month. Salaries and wages earned from December 16 through December 31, 2018, were $1,100.
3. On October 1, 2018, Pastina borrowed $50,400 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.
4. On March 1, 2018, the company lent a supplier $20,400 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2019.
5. On April 1, 2018, the company paid an insurance company $4,200 for a two-year fire insurance policy. The entire $4,200 was debited to insurance expense.
6. $680 of supplies remained on hand at December 31, 2018.
7. A customer paid Pastina $1,320 in December for 1,100 pounds of spaghetti to be delivered in January 2019. Pastina credited sales revenue.
8. On December 1, 2018, $1,600 rent was paid to the owner of the building. The payment represented rent for December 2018 and January 2019, at $800 per month.

Required:

1. & 2.Post the opening balances and adjusting entires into the appropriate t-accounts.(Enter the number of the adjusting entry in the column next to the amount. Do not round intermediate calculations. Round your final answers to nearest whole dollar.)