After the success of the companys 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. NumberAccount TitleDebitCredit 101Cash$ 38,464 106Accounts receivable13,518 126Computer supplies2,645 128Prepaid insurance2,160 131Prepaid rent3,100 163Office equipment8,600 164Accumulated depreciationOffice equipment 0 167Computer equipment22,000 168Accumulated depreciationComputer equipment 0 201Accounts payable 0 210Wages payable 0 236Unearned computer services revenue 0 301S. Rey, Capital 65,000 302S. Rey, Withdrawals6,600 403Computer services revenue 37,604 612Depreciation expenseOffice equipment0 613Depreciation expenseComputer equipment0 623Wages expense2,300 637Insurance expense0 640Rent expense0 652Computer supplies expense0 655Advertising expense1,638 676Mileage expense644 677Miscellaneous expenses200 684Repairs expenseComputer735 Totals$ 102,604$ 102,604 Business Solutions had the following transactions and events in December 2021. December 2Paid $950 cash to Hillside Mall for Business Solutions's share of mall advertising costs. December 3Paid $490 cash for minor repairs to the companys computer. December 4Received $4,050 cash from Alexs Engineering Company for the receivable from November. December 10Paid cash to Lyn Addie for six days of work at the rate of $120 per day. December 14Notified by Alexs Engineering Company that Business Solutions's bid of $7,000 on a proposed project has been accepted. Alexs paid a $1,600 cash advance to Business Solutions. December 15Purchased $1,700 of computer supplies on credit from Harris Office Products. December 16Sent a reminder to Gomez Company to pay the fee for services recorded on November 8. December 20Completed a project for Liu Corporation and received $5,675 cash. December 22-26Took the week off for the holidays. December 28Received $3,700 cash from Gomez Company on its receivable. December 29Reimbursed S. Rey for business automobile mileage (600 miles at $0.23 per mile). December 31S. 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 companys first three months. The December 31 inventory count of computer supplies shows $660 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 $120 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.

Prepare joumal entries to record each of the December transactions and events for Business Solutions. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet 4567811 Paid $950 cash to Hillside Mall for Business Solutions's share of mall advertising costs. Notej Enter debits before credits