After the success of the company$$s first two months, Santana Rey continues to operate Business Solutions. The November $30,2020,$ unadjusted trial balance of Business Solutions $($reflecting its transactions for October and November of $2020)$ follows.

Number Account Title Debit Credit

$101$ Cash $ $39,164$

$106$ Accounts receivable $12,818$

$126$ Computer supplies $2,545$

$128$ Prepaid insurance $2,040$

$131$ Prepaid rent $3,240$

$163$ Office equipment $8,200$

$164$ Accumulated depreciation$$Office equipment $ $0$

$167$ Computer equipment $20,400$

$168$ Accumulated depreciation$$Computer equipment $0$

$201$ Accounts payable $0$

$210$ Wages payable $0$

$236$ Unearned computer services revenue $0$

$307$ Common stock $66,000$

$318$ Retained earnings $0$

$319$ Dividends $6,100$

$403$ Computer services revenue $34,239$

$612$ Depreciation expense$$Office equipment $0$

$613$ Depreciation expense$$Computer equipment $0$

$623$ Wages expense $2,475$

$637$ Insurance expense $0$

$640$ Rent expense $0$

$652$ Computer supplies expense $0$

$655$ Advertising expense $1,658$

$676$ Mileage expense $684$

$677$ Miscellaneous expenses $160$

$684$ Repairs expense$$Computer $755$

Totals $ $100,239$ $ $100,239$

Business Solutions had the following transactions and events in December $2020.$