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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	34,900
Accounts receivable	42,600
Supplies	2,800
Inventory	62,600
Notes receivable	22,600
Interest receivable	0
Prepaid rent	2,300
Prepaid insurance	8,600
Office equipment	90,400
Accumulated depreciation			33,900
Accounts payable			33,600
Salaries payable			0
Notes payable			52,600
Interest payable			0
Deferred sales revenue			3,300
Common stock			78,200
Retained earnings			35,000
Dividends	6,600
Sales revenue			159,000
Interest revenue			0
Cost of goods sold	83,000
Salaries expense	20,200
Rent expense	12,300
Depreciation expense	0
Interest expense	0
Supplies expense	2,400
Insurance expense	0
Advertising expense	4,300
Totals	395,600		395,600

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

1. Depreciation on the office equipment for the year is $11,300.
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 $1,400.
3. On October 1, 2021, Pastina borrowed $52,600 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 $22,600 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 $8,600 for a one-year fire insurance policy. The entire $8,600 was debited to prepaid insurance.
6. $860 of supplies remained on hand at December 31, 2021.
7. A customer paid Pastina $3,300 in December for 1,400 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
8. On December 1, 2021, $2,300 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $1,150 per month. The entire amount was debited to prepaid rent.

rev: 09_14_2019_QC_CS-180268, 10_11_2019_QC_CS-184133, 09_22_2020_QC_CS-229266

6. Prepare a post-closing trial balance. (Do not round intermediate calculations. Round your final answers to nearest whole dollar.) Credits PASTINA COMPANY Post-Closing Trial Balance December 31, 2021 Account Title Debits Cash $ 34,900 Accounts receivable 42,600 Supplies 2,800 Inventory 62,600 Notes receivable 22,600 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 $ 165,500 $