After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2020, nadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2020) follows. Number 101 Account Title Debit Credit Cash $ 38,564 106 Accounts receivable 13,018 126 Computer supplies 2,645 128 Prepaid insurance 2,160 131 Prepaid rent 2,980 163 Office equipment 8,000 164 Accumulated depreciation-office equipment $ 0 167 Computer equipment 23,600 Accumulated depreciation-Computer 168 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 0 0 73,000 0 5,900 29,489 2,375 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer Totals 0 1,638 674 160 775 $ 102,489 $ 102,489 Business Solutions had the following transactions and events in December 2020.