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 $12,618$

$126$ Computer supplies $2,545$

$128$ Prepaid insurance $2,220$

$131$ Prepaid rent $3,300$

$163$ Office equipment $8,000$

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

$167$ Computer equipment $20,000$

$168$ 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 $5,600$

$403$ Computer services revenue $25,659$

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

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

$623$ Wages expense $2,625$

$637$ Insurance expense $0$

$640$ Rent expense $0$

$652$ Computer supplies expense $0$

$655$ Advertising expense $1,728$

$676$ Mileage expense $704$

$677$ Miscellaneous expenses $250$

$684$ Repairs expense$$Computer $805$

Totals $ $98,659$ $ $98,659$

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

December $2$ Paid $$1,025$ cash to Hillside Mall for Business Solutions's share of mall advertising costs.

December $3$ Paid $$500$ cash for minor repairs to the company$$s computer.

December $4$ Received $$3,950$ cash from Alex$$s Engineering Company for the receivable from November.

December $10$ Paid cash to Lyn Addie for six days of work at the rate of $$125$ per day.

December $14$ Notified by Alex$$s Engineering Company that Business Solutions's bid of $$7,000$ on a proposed project has been accepted. Alex$$s paid a $$1,500$ 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 $$5,625$ cash.

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

December $28$ Received $$3,000$ cash from Gomez Company on its receivable.

December $29$ Reimbursed S$.$ Rey for business automobile mileage $(600$ miles at $$0\mathrm{.}32$ per mile$).$

December $31$ S$.$ Rey withdrew $$1,500$ 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 $$580$ 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 $$125$ 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.

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