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Pastina Company sells various types of pasta to grocery chains as private label brands. The company's reporting year$-$end is December $31.$ The unadjuste$$ trial balance as of December $31,2024,$ appears below.

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$ $34,100,],[$Accounts receivable,$42,000,],[$Supplies$,2,500,],[$Inventory$,62,000,],[$Notes receivable,$22,000,],[$Interest receivable,$0,],[$Prepaid rent,$1,900,],[$Prepaid insurance,$8,000,],[$Office equipment,$88,000,],[$Accumulated depreciation,,$ $33,000],[$Accounts payable,,$33,000],[$Salaries payable,,$0],[$Notes payable,,$52,000],[$Interest payable,,$0],[$Deferred sales revenue,,$3,000],[$Common stock,,$74,000],[$Retained earnings,,$33,500],[$Dividends$,6,000,],[$Sales revenue,,$156,000],[$Interest revenue,,$0],[$Cost of goods sold,$80,000,],[$Salaries expense,$19,900,],[$Rent expense,$12,000,],[$Depreciation expense,$0,],[$Interest expense,$0,],[$Supplies expense,$2,100,],[$Insurance expense,$0,],[$Advertising expense,$4,000,],[$Totals$,$$ $384,500,$$$384,500$