After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2018, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2018) follows. No. Account Title Debit Credit 101 Cash $ 38,964 106 Accounts receivable 12,818 126 Computer supplies 2,545 2,220 3,180 8,900 164 Office equipment $ 22,400 128 Prepaid insurance 131 Prepaid rent 163 Office equipment Accumulated depreciation- 167 Computer equipment 168 Accumulated depreciation- Computer equipment 201 Accounts payable Unearned computer services revenue nce 210 Wages payable 236 307 Common stock 318 Retained earnings 319 Dividends 403 Computer services revenue Depreciation expense-Office 69,000 5,800 33,649 612 equipment 613 Depreciation expense- Computer equipment 623 Wages expense 2,575 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 1,678 676 Mileage expense 624 677 Miscellaneous expenses 160 684 Repairs expense-Computer 785 Totals $102,649 $182,649 Business Solutions had the following transactions and events in December 2018 Dec. 2 Paid $945 cash to Hillside Mall for Business Solutions share of mall advertising costs. 3 Paid $450 cash for minor repairs to the company's computer. 4 Received $4,850 cash from Alex's Engineering Co. for the receivable from November. 18 Paid cash to Lyn Addie for six days of work at the rate of $115 per day. 14 Notified by Alex's Engineering Co. that Business Solutions bid of $7,100 on a proposed project has been accepted. Alex's paid a $2,400 cash advance to Business Solutions. 15 Purchased $2,100 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 $6,525 cash. 22- Took the week off for the holidays. 26 28 Received $3,900 cash from Gomez Co. on its receivable. 29 Reimbursed 5. Rey for business automobile mileage (400 miles at $0.30 per mile), 31 The company paid $1,300 cash in dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months