After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2021, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2021) follows. Number 101 106 Account Title Debit Credit Cash $ 39,064 Accounts receivable 12,618 126 Computer supplies 2,645 128 Prepaid insurance 2,040 131 Prepaid rent 3,000 163 Office equipment 8,100 164 Accumulated depreciation-office equipment $ 0 167 Computer equipment 20,400 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 0 0 0 0 72,000 0 6,000 403 612 613 623 Wages expense 637 640 Rent expense 652 655 676 677 684 Repairs expense-Computer 901 Computer services revenue Depreciation expense-Office equipment Depreciation expense-Computer equipment Insurance expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Income summary 27,669 0 0 2,575 0 0 1,688 644 150 745 0 Totals $ 99,669 $ 99,669