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 32,000 Accounts receivable 40,600 Supplies 1,800 Inventory 60,600 Notes receivable 20,600 Interest receivable 0 Prepaid rent 1,200 Prepaid insurance 6,600 Office equipment 82,400 Accumulated depreciation 30,900 Accounts payable 31,600 Salaries payable 0 Notes payable 50,600 Interest payable 0 Deferred sales revenue 2,300 Common stock 64,200 Retained earnings 30,000 Dividends 4,600 Sales revenue 149,000 Interest revenue 0 Cost of goods sold 73,000 Salaries expense 19,200 Rent expense 11,300 Depreciation expense 0 Interest expense 0 Supplies expense 1,400 Insurance expense 0 Advertising expense 3,300 Totals 358,600 358,600 Information necessary to prepare the year-end adjusting entries appears below.