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 Debits Credits Cash 35,500 Accounts receivable 43,000 Supplies 3,000 Inventory 63,000 Notes receivable 23,000 Interest receivable 0 Prepaid rent 2,500 Prepaid insurance 9,000 Office equipment 92,000 Accumulated depreciation 34,500 Accounts payable 34,000 Salaries payable 0 Notes payable 53,000 Interest payable 0 Deferred sales revenue 3,500 Common stock 81,000 Retained earnings 36,000 Dividends 7,000 Sales revenue 161,000 Interest revenue 0 Cost of goods sold 85,000 Salaries expense 20,400 Rent expense 12,500 Depreciation expense 0 Interest expense 0 Supplies expense 2,600 Insurance expense 0 Advertising expense 4,500 Totals 403,000 403,000 Information necessary to prepare the year-end adjusting entries appears below. Depreciation on the office equipment for the year is $11,500. Employee salaries are paid twice a month, on the 22nd for salaries earned from the 1st through the 15th, and on the 7th of the following month for salaries earned from the 16th through the end of the month. Salaries earned from December 16 through December 31, 2021, were $1,550. On October 1, 2021, Pastina borrowed $53,000 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, 2021, the company lent a supplier $23,000 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2022. On April 1, 2021, the company paid an insurance company $9,000 for a one-year fire insurance policy. The entire $9,000 was debited to prepaid insurance. $920 of supplies remained on hand at December 31, 2021. A customer paid Pastina $3,500 in December for 1,500 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. On December 1, 2021, $2,500 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $1,250 per month. The entire amount was debited to prepaid rent. rev: 09_14_2019_QC_CS-180268 Required: 1. & 2. Post the unadjusted 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.)