• 000: No journal entry required
• 101: Cash
• 106: Accounts receivable
• 126: Computer supplies
• 128: Prepaid insurance
• 131: Prepaid rent
• 163: Office equipment
• 164: Accumulated depreciationOffice equipment
• 167: Computer equipment
• 168: Accumulated depreciationComputer equipment
• 201: Accounts payable
• 210: Wages payable
• 236: Unearned computer services revenue
• 307: Common stock
• 318: Retained earnings
• 319: Dividends
• 403: Computer services revenue
• 612: Depreciation expenseOffice equipment
• 613: Depreciation expenseComputer equipment
• 623: Wages expense
• 637: Insurance expense
• 640: Rent expense
• 652: Computer supplies expense
• 655: Advertising expense
• 676: Mileage expense
• 677: Miscellaneous expenses
• 684: Repairs expenseComputer

SP 3 Serial Problem Business Solutions (Static) LO P1, P2, P3, P4, P5 After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30,2021 , unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2021) follows. Business Solutions had the following transactions and events in December 2021. December 2 Paid $1,025 cash to Hillside Mall for Business Solutions's share of mall advertising costs. December 3 Paid $500 cash for minor repairs to the company's computer. December 4 Received $3,950 cash from Alex's Engineering Company for the receivable from November. December 10 Paid cash to Lyn Addie for six days of work at the rate of $125 per day. December 14 Notified by Alex's Engineering Company that Business Solutions's bid of $7,000 on a proposed project has December 15 Purchased $1,100 of computer supplies on credit from Harris office Products. December 16 Sent a reminder to Gomez Company to pay the fee for services recorded on November 8 . December 20 Completed a project for Liu Corporation and received $5,625 cash. December 2226 Took the week off for the holidays. December 28 Received $3,000 cash from Gomez Company on its receivable. December 29 Reimbursed s. Rey for business automobile mileage ( 600 miles at $0.32 per mile). December 31 Paid $1,500 cash for dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months. 2-a. Prepare adjusting entries to reflect a through f. Prepare adjusting entries to reflect a through f. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 446 Note: Enter debits before credits