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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 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.

1. Depreciation on the office equipment for the year is $11,100.
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 $1,300.
3. 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.
4. 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.
5. 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.
6. $800 of supplies remained on hand at December 31, 2021.
7. 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.
8. 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.
10. 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.)

3. Prepare an adjusted trial balance. (Do not round intermediate calculations. Round your final answers to nearest whole dollar.)

4. Prepare an income statement and a statement of shareholders equity for the year ended December 31, 2021, and a classified balance sheet as of December 31, 2021. Assume that no common stock was issued during the year and that $6,200 in cash dividends were paid to shareholders during the year.

5. Prepare closing entries. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to nearest whole dollar.)

6. Prepare a post-closing trial balance. (Do not round intermediate calculations. Round your final answers to nearest whole dollar.)