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 Account Title Cash Debit $ 38,864 Credit 106 Accounts receivable 13,318 126 Computer supplies 2,645 128 Prepaid insurance 2,040 131 Prepaid rent 3,000 163 Office equipment 8,800 164 Accumulated depreciation-Office equipment $ 0 167 Computer equipment 21,200 168 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 652 655 Computer supplies expense Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 0 66,000 6,000 35,499 0 2,375 1,648 614 190 805 901 Income summary Totals 0 $ 101,499 $ 101,499 Business Solutions had the following transactions and events in December 2021.