{The following information applies to the questions displayed below} Pastina Company sells various types of pasta to grocery chains as private label brands. The compa ny's re porting yea rend is December 31. The unadjusted trial balance as of December 31, 2021, appears below. Account Title Debits Credits Cash 35,888 Accounts receivable 43,288 Supplies 3,188 Inventory 63,288 Notes receivable 23,288 Interest receivable 8 Prepaid rent 2,688 Prepaid insurance 9,288 Office equipment 92,888 Accumulated depreciation 34,888 Accounts payable 34,288 Salaries payable 8 Notes payable 53,288 Interest payable 8 Deferred sales revenue 3,688 Common stock 82,488 Retained earnings 36,588 Dividends ?,288 Sales revenue 162,888 Interest revenue 8 Cost of goods sold 86,888 Salaries expense 28,588 Rent expense 12,688 Depreciation expense 8 Interest expense 8 Supplies expense 2,788 Insurance expense 8 Advertising expense 4,688 Totals 486,788 486,788 Information necessary to prepare the yearend adjusting entries appears below. 1. Depreciation on the ofce equipment for the year is $11,600. 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 ofthe month. Salaries earned from December 16 through December 31, 2021, were $1,600. 3. On October 1, 2021, Pastina borrowed $53,200 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 $23,200 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 $9,200 for a oneyear re insurance policy. The entire $9,200 was debited to prepaid insurance. 6. $950 of supplies remained on hand at December 31, 2021. 7. A customer paid Pastina $3,600 in December for 1,550 pounds of spaghetti to be delivered in January 2022. Pastina credited deterred sales revenue. 8. On December 1, 2021, $2,600 rent was paid to the owner ofthe building. The payment represented rent for December 2021 and January 2022 at $1,300 per month. The entire amount was debited to prepaid rent. 6. Prepare a postclosing trial balance. (Do not round intermediate calculations. Round your nal answers to nearest whole dollar.} Cash Accounts receivable Supplies Inventory Notes receivable Interest receivable Prepaid rent Prennirl insurance 6. Prepare a postclosing trial balance. [Do not round intermediate calculations. Round your nal answers to nearest whole dollarj Cash Accounts receivable Supplies Inventory Notes receivable Interest receivable Prepaid rent Prepaid insurance Ofce 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 $ 0 $ [1