After the success of the companys first two months, Adria Lopez continues to operate Success Systems. The November 30, 2013, unadjusted trial balance of Success Systems (reflecting its transactions for October and November of 2013) follows. No. Account Title Debit Credit 101 Cash $ 38,464 106 Accounts receivable 13,018 126 Computer supplies 2,545 128 Prepaid insurance 2,040 131 Prepaid rent 3,100 163 Office equipment 8,000 164 Accumulated depreciationOffice equipment $ 0 167 Computer equipment 22,000 168 Accumulated depreciationComputer equipment 0 201 Accounts payable 0 210 Wages payable 0 236 Unearned computer services revenue 0 307 Common stock 72,000 318 Retained earnings 0 319 Dividends 5,900 403 Computer services revenue 28,434 612 Depreciation expenseOffice equipment 0 613 Depreciation expenseComputer equipment 0 623 Wages expense 2,150 637 Insurance expense 0 640 Rent expense 0 652 Computer supplies expense 0 655 Advertising expense 1,628 676 Mileage expense 604 677 Miscellaneous expenses 240 684 Repairs expenseComputer 745 Totals $ 100,434 $ 100,434 Success Systems had the following transactions and events in December 2013. Dec. 2 Paid $955 cash to Hillside Mall for Success Systems' share of mall advertising costs. 3 Paid $430 cash for minor repairs to the company's computer. 4 Received $4,050 cash from Alexs Engineering Co. for the receivable from November. 10 Paid cash to Lyn Addie for six days of work at the rate of $110 per day. 14 Notified by Alex's Engineering Co. that Success Systems' bid of $7,300 on a proposed project has been accepted. Alexs paid a $2,400 cash advance to Success Systems. 15 Purchased $1,200 of computer supplies on credit from Harris Office Products. 16 Sent a reminder to Gomez Co. to pay the fee for services recorded on November 8. 20 Completed a project for Liu Corporation and received $6,325 cash. 2226 Took the week off for the holidays. 28 Received $3,900 cash from Gomez Co. on its receivable. 29 Reimbursed A. Lopez for business automobile mileage (500 miles at $0.28 per mile). 31 The business paid $1,000 cash for dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the companys first three months: a. The December 31 inventory count of computer supplies shows $610 still available. b. Three months have expired since the 12-month insurance premium was paid in advance. c. As of December 31, Lyn Addie has not been paid for four days of work at $110 per day. d. The computer system, acquired on October 1, is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value. f. Three of the four months prepaid rent has expired.