$(1)$ The December $31$ inventory count of computer supplies 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 $$995$ cash to Hillside Mall for Business Solutions's share of mall advertising costs.

December $3$ Paid $$450$ cash for minor repairs to the company's computer.

December $4$ Received $$4,850$ 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 $$120$ per day.

December $14$ Notified by Alex's Engineering Company that Business Solutions's bid of $$7,100$ on a proposed project has

been accepted. Alex's paid a $$2,100$ cash advance to Business Solutions.

December $15$ Purchased $$1,500$ 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 $22-26$ Took the week off for the holidays.

December $28$ Received $$3,600$ cash from Gomez Company on its receivable.

December $29$ Reimbursed S$.$ Rey for business automobile mileage $(400$ miles at $$0\mathrm{.}25$ per mile$).$

December $31$ Paid $$1,400$ 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.

a$.$ The December $31$ inventory count of computer supplies shows $$650$ still available.

b$.$ Three months have expired since the $12-$month insurance premium was paid in advance.

c$.$ As of December $31,$ Lyn Addie has not been paid for four days of work at $$120$ per day.

d$.$ The computer system, acquired on October $1,$ is expected to have a four$-$year life with no salvage value.

e$.$ The office equipment, acquired on October $1,$ is expected to have a five$-$year life with no salvage value.

f$.$ Three of the four months' prepaid rent have expired.

shows $$650$ still available.

Three months have expired since the $12-$month insurance

premium was paid in advance.

As of December $31,$ Lyn Addie has not been paid for four

days of work at $$120$ per day.

The computer system, acquired on October $1,$ is expected

to have a four$-$year life with no salvage value.

$5$ The office equipment, acquired on October $1,$ is expected

to have a five$-$year life with no salvage value.

$6$ Three of the four months' prepaid rent have expired.