After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2020, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2020) follows. Number 101 106 Account Title Debit Credit Cash $ 38,564 Accounts receivable 13,018 126 Computer supplies 2,545 128 Prepaid insurance 1,980. 131 Prepaid rent 2,940 163 office equipment 8,700 1641 Accumulated depreciation-office equipment 167 Computer equipment 23,600 168 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 612 613 Depreciation expense-Office equipment Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 677 Miscellaneous expenses 684 Mileage expense Repairs expense-Computer Totals 0 0 0 71,000 0 6,500 32,464 2,350 0 0 0 1,648 634 200 785 $103,464 $ 103,464