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. Credits Debits 36,400 43,600 3,300 63,600 23,600 2,800 9,600 94,400 35,400 34,600 0 53,600 Account Title Cash Accounts receivable Supplies Inventory Notes receivable Interest receivable Prepaid rent Prepaid insurance Office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Interest payable Deferred sales revenue Common stock Retained earnings Dividends Sales revenue Interest revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 3,800 85,200 37,500 7,600 164,000 0 88,000 20,700 12,800 0 0 2,900 0 4,800 414,100 414,100 Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $11,800. 2. 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 $1,700. 3. On October 1, 2021, Pastina borrowed $53,600 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, 2021, the company lent a supplier $23,600 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2022. 5. On April 1, 2021, the company paid an insurance company $9,600 for a one-year fire insurance policy. The entire $9,600 was debited to prepaid insurance. 6. $1,010 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $3,800 in December for 1,650 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. 8. On December 1, 2021, $2,800 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $1,400 per month. The entire amount was debited to prepaid rent. 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.) Answer is not complete. Cash Accounts Receivable Beg. bal. 36,400 Beg. bal. 43,600 End. bal. 36,400 End. bal. 43,600 Prepaid Rent Beg. bal. Prepaid Insurance 9,600 2,800 Beg. bal. 1,400 7,200 End. bal. 1,400 End. bal. 2,400 Inventory Beg. bal. Supplies 3,300 Beg. bal. 63,600 2,290 End. bal. 1,010 End. bal 63,600 Note Receivable Office Equipment Beg bal. 23,600 Beg. bal. 94,400 End. bal. 23,600 End. bal. 94,400 Interest Receivable Accumulated Depreciation 0 Beg. bal. 4. Beg. bal. 35,400 1,573 11,800 End. bal. 1,573 End. bal. 47,200 Accounts Payable Salaries Payable Beg. bal. 34,600 Beg. bal. 1,700 End. bal. 34,600 End bal. 1,700 Interest Payable Beg. bal. Note Payable 53,600 Beg. bal. 0 1,608 End. bal. 53,600 End bal. 1,608 Deferred Sales Revenue Common Stock Beg. bal. 3,800 Beg. bal. 85,200 End. bal. 3,800 End bal. 85,200 Retained Earnings Dividends Beg. bal 37,500 Beg bal. 7,600 End. bal. 37,500 End. bal. 7,600 Sales Revenue Interest Revenue Beg. bal. 164,000 Beg. bal. 0 1,573 End. bal. 164,000 End. bal. 1,573 Cost of Goods Sold Salaries Expense Beg. bal. 88,000 Beg bal. 20,700 2. 1,700 End. bal. 88,000 End. bal. 22,400 Rent Expense Depreciation Expense Beg. bal. 8. 12,800 Beg. bal. 0 1,400 1. 11,800 End. bal. 14,200 End. bal 11,800 Interest Expense 0 Beg. bal 3. Beg. bal. 6. Supplies Expense 2,900 2,290 1,608 End. bal. 1,608 End. bal. 5,190 Insurance Expense Advertising Expense 0 Beg. bal. 5. Beg. bal. 4,800 7,200 End. bal. 7,200 End. bal. 4,800