Account Debit Credit 101 Cash 50812 106 Accounts receivable 4368 126 Computer supplies 650 128 Prepaid insurance 1440 131 Prepaid rent 780 163 Office equipment 8300 164 167 Computer equipment 168 Accumulated depreciation-Office equipment Accumulated depreciation-Computer equipment 415 20400 1275 201 Accounts payable 1300 210 Wages payable 460 236 Unearned computer services revenue 1700 307 Common stock 70000 318 Retained earnings 0 319 Dividends 7700 403 Computer services revenue 35079 612 Depreciation expense-Office equipment 415 613 Depreciation expense-Computer equipment 1275 623 Wages expense 3300 637 Insurance expense 480 640 Rent expense 2340 652 Computer supplies expense 3195 655 Advertising expense 2613 676 Mileage expense 816 677 Miscellaneous expenses 200 684 Repairs expense-Computer Totals 1145 110229 110229 Does Business Solutions have enough cash to pay its liabilities on December 31, 2020? Please list the December 31 balance of cash, subtract the amount of total current liabilities and calculate the overage or shortfall cash amount. Does Business Solutions need to improve this situation? If your answer is that no improvement is needed, please describe what they are doing correctly. If your answer is yes improvement is needed, please provide a suggestion on how the company may improve