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Required Information [The following information applies to the questions displayed below.] Pastina Company sells various types of pasta to grocery chains as private label brands. The company's fiscal year-end is December 31. The unadjusted trial balance as of December 31, 2018, appears below. Account Title Debits Credits Cash 41,650 Accounts receivable 41,000 Supplies 1,000 Inventory 61,000 Note receivable 15,000 Interest receivable Prepaid rent 1,000 8 Prepaid insurance Office equipment 60,000 Accumulated depreciation-office equipment 22,500 Accounts payable 20,000 Salaries and wages payable 8 Note payable 45,000 Interest payable 8 Deferred revenue Common stock 60,000 15,000 Retained earnings Sales revenue 153,000 Interest revenue 8 Cost of goods sold 68,850 Salaries and wages expense 15,000 Rent expense 5,500 Depreciation expense 8 Interest expense 8 Supplies expense 500 3,000 Insurance expense Advertising expense Totals 2,000 315,500 315,500 Information necessary to prepare the year-end adjusting entries appears below. 1. Depreciation on the office equipment for the year is $7,500. 2. Employee salaries and wages are paid twice a month, on the 22nd for salaries and wages earned from the 1st through the 15th, and on the 7th of the following month for salaries and wages earned from the 16th through the end of the month. Salaries and wages earned from December 16 through December 31, 2018, were $800. 3. On October 1, 2018, Pastina borrowed $45.000 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, 2018, the company lent a supplier $15,000 and a note was signed requiring principal and interest at 8% to be paid on February 28, 2019. 5. On April 1, 2018, the company paid an Insurance company $3,000 for a two-year fire Insurance policy. The entire $3,000 was debited to Insurance expense. 6. $500 of supplies remained on hand at December 31, 2018. 7. A customer paid Pastina $960 in December for 800 pounds of spaghetti to be delivered in January 2019. Pastina credited sales revenue. 8. On December 1, 2018. $1,000 rent was paid to the owner of the building. The payment represented rent for December 2018 and January 2019, at $500 per month. Required: 1. & 2. Post the opening balances and adjusting entires into the appropriate t-accounts. (Enter the number of the adjusting entry in the column next to the amount. Do not round Intermediate calculations. Round your final answers to nearest whole dollar.) Cash Accounts Receivable Beg. bal. Beg. bal. End. bal. End. bal. Prepaid Rent Prepaid Insurance Beg. bal. Beg. bal. End. bal. End. bal. Supplies Inventory Beg. bal. Beg. bal. End. bal. End. bal. Note Receivable Office Equipment Beg. bal. Beg. bal. End. bal. End. bal. Interest Receivable Accumulated Depreciation Office Equipment Beg. bal. Beg. bal. End. bal. End. bal. Accounts Payable Salaries and Wages Payable Beg. bal. Beg. bal. End, bal. End. bal. Beg. bal. End. bal. Beg. bal End. bal. Beg. bal. End. bal. Beg. bal End. bal. Beg. bal. End. bal. Beg. bal End. bal. Beg. bal. End. bal. Beg. bal End. bal. Note Payable Deferred Revenue Retained Earnings Interest Revenue Salaries and Wages Expense Depreciation Expense Supplies Expense Advertising Expense Beg. bal. End. bal. Beg. bal End, bal Beg. bal. End., bal. Beg. bal. End. bal. Beg. bal. End. bal. Beg. bal End. bal. Beg. bal. End. bal. Interest Payable Common Stock Sales Revenue Cost of Goods Sold Rent Expense Interest Expense Insurance Expense