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.

Number Account Title Debit Credit

$101$ Cash $ $38,264$

$106$ Accounts receivable $12,718$

$126$ Computer supplies $2,645$

$128$ Prepaid insurance $1,920$

$131$ Prepaid rent $2,940$

$163$ Office equipment $8,900$

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

$167$ Computer equipment $22,800$

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

$201$ Accounts payable $0$

$210$ Wages payable $0$

$236$ Unearned computer services revenue $0$

$301$ S$.$ Rey, Capital $73,000$

$302$ S$.$ Rey, Withdrawals $5,700$

$403$ Computer services revenue $28,339$

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

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

$623$ Wages expense $2,175$

$637$ Insurance expense $0$

$640$ Rent expense $0$

$652$ Computer supplies expense $0$

$655$ Advertising expense $1,708$

$676$ Mileage expense $614$

$677$ Miscellaneous expenses $170$

$684$ Repairs expense$$Computer $785$

Totals $ $101,339$ $ $101,339$

Business Solutions had the following transactions and events in December $2021.$

December $2$ Paid $$990$ cash to Hillside Mall for Business Solutions's share of mall advertising costs.

December $3$ Paid $$420$ cash for minor repairs to the company$$s computer.

December $4$ Received $$4,350$ cash from Alex$$s Engineering Company for the receivable from November.

December $10$ Paid cash to Lyn Addie for six days of work at the rate of $$115$ 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$$s paid a $$2,200$ cash advance to Business Solutions.

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 $$5,925$ cash.

December $22-26$ Took the week off for the holidays.

December $28$ Received $$3,500$ cash from Gomez Company on its receivable.

December $29$ Reimbursed S$.$ Rey for business automobile mileage $(500$ miles at $$0\mathrm{.}24$ per mile$).$

December $31$ S$.$ Rey withdrew $$1,100$ cash from the company for personal use.

The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company$$s first three months.

The December $31$ inventory count of computer supplies shows $$610$ 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 $$115$ per day.

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

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

Three of the four months' prepaid rent have expired.

Required:

$1.$ Prepare journal entries to record each of the December transactions and events for Business Solutions.

$2-$a$.$ Prepare adjusting entries to reflect a through f$.$

$2-$b$.$ Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger.

$3.$ Prepare an adjusted trial balance as of December $31,2021.$