Wildcat Company sells various types of cat food to pet stores and zoos. The company's reporting year-end is December 31. The unadjusted trial balance as of December 31, 2021, appears below. Account Title Debita Credits Canh 34,000 Accounts receivable 42,200 Supplies 2,600 Inventory 62,200 Notes receivable 22,200 Interest receivable 0 Prepaid rent 2,400 Prepaid insurance 7.100 orice equipment BB, 800 Accumulated depreciation 33,300 Accounts payablo 33,200 Salarion payable Notes payable 52,200 Interest payable 0 Deferred sales revenge 3/100 Common stock 74,300 Retained earning 34,000 Dividende 6,200 Salon revenue 157.000 Interest revenue 0 Coat of goods sold 81,000 Salarios expenne 20,000 Rent expense 12.100 Depreciation expense 0 Interest expense 0 Supplies expense 2,200 Insurance expense 0 Advertising expenso 4.100 Totals 187.100 387,100 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 pald 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. Wildcat 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 9% to be paid on February 28, 2022 5. On April 1, 2021, the company paid an insurance company $7.100 for a two-year fire insurance policy. The entire 57100 was debited to prepaid Insurance, 6. $900 of supplies remained on hand at December 31, 2021. 7. The Hogle Zoo paid Wildcat $1,900 in December for 1,566 pounds of cat food to be delivered in January 2022. Wildcat credited deferred sales revenue B. On December 1, 2021 $2,400 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022. at $1,200 per month. The entire amount was debited to prepaid rent