Required Information The following information applies to the questions displayed below.] Pastina Company sells varlous types of pasta to grocery chains as private label brands. The company's reporting year-end s December 31. The unadjusted trlal balance as of December 31, 2021, appears below. Account Title Debits Credits Cash 30,e0e 48,000 1,508 60,000 28,00e Accounts receivable Supplies Inventory Notes receivable Interest receivable Prepaid rent Prepaid insurance 2,000 6,e00 8e,e0e Office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Interest payable Deferred sales revenue 30,eee 31,008 58,ee8 2,000 6e,e0e 28,50e Comon stock Retained earnings Dividends 4,e0e Sales revenue 146,eee Interest revenue- Cost of goods sold Salaries expense Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense 7,e08 18,908 11,eee 1,188 3,eee 347,508 347,508 Totals Information necessary to prepare the year-end adjusting entries appears below. 1 Depreclation on the office equlpment for the year is $10,000 2 Employee salaries are pald twice a month, on the 22nd for salarles earned from the 1st through the 15th, and on the 7th of the following month for salarles earned from the 16th through the end of the month. Salarles earned from December 16 through December 31. 2021, were $1,500 3. On October 1, 2021, Pastina borrowed $50,000 from a local bank and signed a note. The note requires interest to be paid annually on September 30 att 12% The principal is due In 10 years. 4 On March 1, 2021, the company lent a supplier $20,000, and a note was signed requiring principal and Interest at 8% to be pald on February 28, 2022. 5. On April 1, 2021, the company pald an Insurance company $6.000 for a two-year fire Insurance policy. The entire $6,000 was debited to prepald Insurance. 6. $800 of supplies remained on hand at December 31, 2021. 7. A customer pald Pastina $2,000 In December for 1,500 pounds of spaghetti to be delivered in January 2022 Pastina credited deferred sales revenue. 8. On December 1, 2021, $2,000 rent was pald to the owner of the bullding. The payment represented rent for December 2021 and January 2022 at $1,000 per month. The entire amount was debited to prepald rent 6. Prepare a post-closing trial balance. (Do not round Intermedlate calculations. Round your final answers to nearest whole dollar.) PASTINA COMPANY Post-Closing Trial Balance December 31, 2021 Account Title Debits Credits 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 Sales revenue Interest revenue Cost of goods sold Salaries and wages expense Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals