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 $ $38,364$

$106$ Accounts receivable $13,218$

$126$ Computer supplies $2,545$

$128$ Prepaid insurance $2,220$

$131$ Prepaid rent $3,160$

$163$ Office equipment $8,100$

$164$ 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 $0$

$307$ Common stock $70,000$

$318$ Retained earnings $0$

$319$ Dividends $6,200$

$403$ Computer services revenue $32,239$

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

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

$623$ Wages expense $2,325$

$637$ Insurance expense $0$

$640$ Rent expense $0$

$652$ Computer supplies expense $0$

$655$ Advertising expense $1,658$

$676$ Mileage expense $664$

$677$ Miscellaneous expenses $190$

$684$ Repairs expense$$Computer $795$

Totals $ $102,239$ $ $102,239$

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

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

December $3$ Paid $$430$ cash for minor repairs to the company$$s computer.

December $4$ Received $$4,950$ cash from Alex$$s Engineering Co$.$ 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$$s Engineering Company that Business Solutions's bid of $$7,600$ on a proposed project has been accepted. Alex$$s paid a $$1,900$ 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 $$5,675$ 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{.}28$ per mile$).$

December $31$ The company paid $$1,100$ cash in dividends.

What is the business soultions, unadjusted Trial Balance, December $31,2020$