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 34,300 Accounts receivable 42,200 Supplies 2,600 Inventory 62,200 Notes receivable 22,200 Interest receivable 0 Prepaid rent 2,100 Prepaid insurance 8,200 Office equipment 88,800 Accumulated depreciation 33,300 Accounts payable 33,200 Salaries payable 0 Notes payable 52,200 Interest payable 0 Deferred sales revenue 3,100 Common stock 75,400 Retained earnings 34,000 Dividends 6,200 Sales revenue 157,000 Interest revenue 0 Cost of goods sold 81,000 Salaries expense 20,000 Rent expense 12,100 Depreciation expense 0 Interest expense 0 Supplies expense 2,200 Insurance expense 0 Advertising expense 4,100 Totals 388,200 388,200 Information necessary to prepare the year end adjusting entries appears below Depreciation on the office equipment for the year is $11,100 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 $1,300 On October 1, 2021, Pastina borrowed $52,200 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 $22,200 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 $8,200 for a one year fire insurance policy The entire $8,200 was debited to prepaid insurance $800 of supplies remained on hand at December 31, 2021 A customer paid Pastina $3,100 in December for 1,300 pounds of spaghetti to be delivered in January 2022 Pastina credited deferred sales revenue On December 1, 2021, $2,100 rent was paid to the owner of the building The payment represented rent for December 2021 and January 2022 at $1,050 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 )

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[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

[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	34,300
Accounts receivable	42,200
Supplies	2,600
Inventory	62,200
Notes receivable	22,200
Interest receivable	0
Prepaid rent	2,100
Prepaid insurance	8,200
Office equipment	88,800
Accumulated depreciation		33,300
Accounts payable		33,200
Salaries payable		0
Notes payable		52,200
Interest payable		0
Deferred sales revenue		3,100
Common stock		75,400
Retained earnings		34,000
Dividends	6,200
Sales revenue		157,000
Interest revenue		0
Cost of goods sold	81,000
Salaries expense	20,000
Rent expense	12,100
Depreciation expense	0
Interest expense	0
Supplies expense	2,200
Insurance expense	0
Advertising expense	4,100
Totals	388,200	388,200

Information necessary to prepare the year-end adjusting entries appears below.

Depreciation on the office equipment for the year is $11,100.
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 $1,300.
On October 1, 2021, Pastina borrowed $52,200 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 $22,200 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 $8,200 for a one-year fire insurance policy. The entire $8,200 was debited to prepaid insurance.
$800 of supplies remained on hand at December 31, 2021.
A customer paid Pastina $3,100 in December for 1,300 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
On December 1, 2021, $2,100 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $1,050 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.)