Question

Hi I hav
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 Cash Accounts receivable Supplies Inventory Note receivable Tnterest receivable Prepaid rent Prepaid insurance Office equipment Accumulated depreciation-office equipment Accounts payable Salaries and wages payable Note payable Interest payable Deferred revenue Common stock Retained earnings Sales revenue Interest revenuc Cost of goods sold Salaries and wages expense Rent expense Depreciation expense Interest expense Supplies expens Insurance expense Advertising expense Totals Debits Credits 48,250 45,000 1,280 65,803 18,680 1,409 6B,900 25,560 24,000 48,663 бе , aaa 17,808 173,000 77,858 16,200 7,780 780 3, 800 2,400 348,1e0 348,1e8 Information necessary to prepare the year-end adjusting entrles appears below.
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Answer 1

		Post closing Trial Balance
		Debit	Credit
Cash		40250
Accounts receivable		45000
Supplies	[1200-620]	580
Inventory		65000
Note receivable		18600
Interest receivable	[18600*8%*10/12]	1240
Prepaid rent	[1400-700]	700
Prepaid insurance	[3800*15/24]	2375
Office equipment		68000
Accumulated depreciation-Office equipment	[25500+8500]		34000
Accounts payable			24000
Salaries and wages payable			1000
Note payable			48600
Interest payable	[48600*12%*3/12]		1458
Deferred revenue			1200
Common stock			60000
Retained earnings			17000
Sales revenue	[173000-1200]		171800
interest revenue			1240
Cost of goods sold		77850
Salaries and wages expense	[16200+1000]	17200
Rent expense	[7700+700]	8400
Depreciation expense		8500
Interest expense		1458
Supplies expense	[700+620]	1320
Insurance expense	[3800*9/24]	1425
Advertising expense		2400
		360298	360298