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.

Depreciation on the office equipment for the year is $11,300.
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.
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.
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.
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.
$860 of supplies remained on hand at December 31, 2021.
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.
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.

Required:
Prepare an adjusted trial balance.