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Pastina Company sells various types of pasta to grocery chains asprivate label brands. The company's reporting year-end is December31. The unadjusted trial balance as of December 31, 2021, appearsbelow.

   

Account Title	Debits		Credits
Cash	35,200
Accounts receivable	42,800
Supplies	2,900
Inventory	62,800
Notes receivable	22,800
Interest receivable	0
Prepaid rent	2,400
Prepaid insurance	8,800
Office equipment	91,200
Accumulated depreciation			34,200
Accounts payable			33,800
Salaries payable			0
Notes payable			52,800
Interest payable			0
Deferred sales revenue			3,400
Common stock			79,600
Retained earnings			35,500
Dividends	6,800
Sales revenue			160,000
Interest revenue			0
Cost of goods sold	84,000
Salaries expense	20,300
Rent expense	12,400
Depreciation expense	0
Interest expense	0
Supplies expense	2,500
Insurance expense	0
Advertising expense	4,400
Totals	399,300		399,300

Information necessary to prepare the year-end adjusting entriesappears below.

1. Depreciation on the office equipment for the year is$11,400.
2. Employee salaries are paid twice a month, on the 22nd forsalaries earned from the 1st through the 15th, and on the 7th ofthe following month for salaries earned from the 16th through theend of the month. Salaries earned from December 16 through December31, 2021, were $1,450.
3. On October 1, 2021, Pastina borrowed $52,800 from a local bankand signed a note. The note requires interest to be paid annuallyon September 30 at 12%. The principal is due in 10 years.
4. On March 1, 2021, the company lent a supplier $22,800 and anote was signed requiring principal and interest at 8% to be paidon February 28, 2022.
5. On April 1, 2021, the company paid an insurance company $8,800for a one-year fire insurance policy. The entire $8,800 was debitedto prepaid insurance.
6. $890 of supplies remained on hand at December 31, 2021.
7. A customer paid Pastina $3,400 in December for 1,450 pounds ofspaghetti to be delivered in January 2022. Pastina crediteddeferred sales revenue.
8. On December 1, 2021, $2,400 rent was paid to the owner of thebuilding. The payment represented rent for December 2021 andJanuary 2022 at $1,200 per month. The entire amount was debited toprepaid rent.

Required:

1. & 2. Post the unadjusted balances andadjusting entires into the appropriate t-accounts