After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2017 unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2017) follows. No. Account Title Debit $ 38,264 13,018 2,545 1,920 3,020 8,200 Credit 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 office equipment 164 Accumulated depreciation-Office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 403 Computer services revenue 612 Depreciation expense Office equipment 613 Depreciation expense Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 72,000 5,700 28,459 2,175 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Misce1laneous expenses 684 Repairs expense-Computer 1,678 604 180 755 Totals $100,459 $100,459 Business Solutions had the following transactions and events in December 2017