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 36,100 Accounts receivable 43,400 Supplies 3,200 Inventory 63,460 Notes receivable 23,400 Interest receivable Prepaid rent 2,700 Prepaid insurance 9,400 office equipment 93,600 Accumulated depreciation Accounts payable 35, 100 34,400 Salaries payable Notes payable 53,400 Interest payable Deferred sales revenue 3,700 Common stock 83,800 Retained earnings 37,600 Dividends 7.480 Sales revenue 163,000 Interest revenue Cost of goods sold 87,000 Salaries expense 20,600 Rent expense 12,700 Depreciation expense e Interest expense Supplies expense 2.800 Insurance expense Advertising expense 4,700 Totals 410, 4ea 410,400 Information necessary to prepare the year-end adjusting entries appears below.