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 36,400 Accounts receivable 43,600 Supplies 3,300 Inventory 63,600 Notes receivable 23,600 Interest receivable 0 Prepaid rent 2,800 Prepaid insurance 9,600 Office equipment 94,400 Accumulated depreciation 35,400 Accounts payable 34,600 Salaries payable 0 Notes payable 53,600 Interest payable 0 Deferred sales revenue 3,800 Common stock 85,200 Retained earnings 37,500 Dividends 7,600 Sales revenue 164,000 Interest revenue 0 Cost of goods sold 88,000 Salaries expense 20,700 Rent expense 12,800 Depreciation expense 0 Interest expense 0 Supplies expense 2,900 Insurance expense 0 Advertising expense 4,800 Totals 414,100 414,100 Information necessary to prepare the year-end adjusting entries appears below. Depreciation on the office equipment for the year is $11,800. 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 $1,700. On October 1, 2021, Pastina borrowed $53,600 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 $23,600 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 $9,600 for a one-year fire insurance policy. The entire $9,600 was debited to prepaid insurance. $1,010 of supplies remained on hand at December 31, 2021. A customer paid Pastina $3,800 in December for 1,650 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue. On December 1, 2021, $2,800 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $1,400 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.)

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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	36,400
Accounts receivable	43,600
Supplies	3,300
Inventory	63,600
Notes receivable	23,600
Interest receivable	0
Prepaid rent	2,800
Prepaid insurance	9,600
Office equipment	94,400
Accumulated depreciation		35,400
Accounts payable		34,600
Salaries payable		0
Notes payable		53,600
Interest payable		0
Deferred sales revenue		3,800
Common stock		85,200
Retained earnings		37,500
Dividends	7,600
Sales revenue		164,000
Interest revenue		0
Cost of goods sold	88,000
Salaries expense	20,700
Rent expense	12,800
Depreciation expense	0
Interest expense	0
Supplies expense	2,900
Insurance expense	0
Advertising expense	4,800
Totals	414,100	414,100

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

Depreciation on the office equipment for the year is $11,800.
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 $1,700.
On October 1, 2021, Pastina borrowed $53,600 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 $23,600 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 $9,600 for a one-year fire insurance policy. The entire $9,600 was debited to prepaid insurance.
$1,010 of supplies remained on hand at December 31, 2021.
A customer paid Pastina $3,800 in December for 1,650 pounds of spaghetti to be delivered in January 2022. Pastina credited deferred sales revenue.
On December 1, 2021, $2,800 rent was paid to the owner of the building. The payment represented rent for December 2021 and January 2022 at $1,400 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.)