After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The Novem 2021, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2021) follo Number Account Title Accounts receivable 101 106 Cash 126 Computer supplies < 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 ces 167 Computer equipment 168 Accumulated depreciation-office equipment Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 302 5. Rey, Withdrawals 403 Computer services revenue 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expens 677 Miscellaneous expenses 684 Repairs expense-Computer Totals Debit $ 39,064 Credit 12,618 2,645) 2,220 3,260 8,300 20,400 0 0 0 0 71,000 5,800 28,944. 2,250 0 0 1,698 694 210 785 $ 99,944 $ 99,944 Business Solutions had the following transactions and events in December 2021. December 2 Paid $995 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 $4,050 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 $105 per day. December 14 Notified by Alex's Engineering Company that Business Solutions's bid of $7,800 on a proposed project has been accepted. Alex's paid a $2,500 cash advance to Business Solutions. December 15 Purchased $1,300 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 $6,575 cash. December 22-26 Took the week off for the holidays.. December 28 Received $3,400 cash from Gomez Company on its receivable. December 29 Reimbursed S. Rey for business automobile mileage (500 miles at $0.30 per mile). December 31 S. 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 company's first three months. a. The December 31 inventory count of computer supplies shows $670 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 $105 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 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. 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 ledg 3. Prepare an adjusted trial balance as of December 31, 2021.