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.

Account Title                                  Debits                       Credits  

Cash                                                 34,900    

Accounts receivable                         42,600    

Supplies                                               860    

Inventory                                            62,600    

Notes receivable                              22,600    

Interest receivable                              1,507    

Prepaid rent                                         1,150    

Prepaid insurance                                 2,150    

Office equipment                                90,400    

Accumulated depreciation                                                45,200  

Accounts payable                                                               33,600  

Salaries payable                                                                   1,400  

Notes payable                                                                   52,600  

Interest payable                                                                  1,578  

Deferred sales revenue                                                        3,300  

Common stock                                                                   78,200  

Retained earnings                                                              35,000  

Dividends                                              6,600    

Sales revenue                                                                      159,000  

Interest revenue                                                                      1,507  

Cost of goods sold                                  83,000    

Salaries expense                                     21,600    

Rent expense                                          13,450    

Depreciation expense                             11,300    

Interest expense                                      1,578    

Supplies expense                                     4,340    

Insurance expense                                    6,450    

Advertising expense                                  4,300    

Totals                                                          411,385                  411,385

Insurance expense

= 8,600 * 9/12 months = $6,450

Prepaid Insurance = 8.600 - 6,450 = $2,150

Supplies expense = 2,400 + (2,800 - 860) = $4,340

Interest expense and Interest payable = 12% * 3/12 * 52,600 = $1,578

Rent = 12,300 + 1,150 = $13,450

Interest revenue = 22,600 + 8% * 10/12 months = $ 1,507

Accumulated depreciation = 33,900 + 11,300 = $45,200

bd = 9 cm

step-by-step explanation:

in a 30°-60°-90° triangle, the ratio of side lengths is 1 : √3 : 2. that is, the longest side (hypotenuse) is twice the length of the shortest side.

all of the triangles in your geometry are 30°-60°-90° triangles. ac is the hypotenuse of δacd, and the short side of δabc.

the short side ad of δacd will be half the length of ac, so 3 cm. the hypotenuse ab of δabc will be twice the length of ac, so 12 cm. segment bd is the difference of the lengths ab and ad, so is

bd = ab -ad

bd = 12 cm - 3 cm = 9 cm

comment on side length ratios

you can figure the ratios of side lengths in a 30°-60°-90° triangle by considering the trig ratios of the angles. or you can figure the length of the altitude of an equilateral triangle of side length 2 using the pythagorean theorem.