After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2019, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2019) follows. No. 101 Account Title Cash Debit $ 38,964 Credit 106 126 Accounts receivable 13,518 Computer supplies 2,545 128 Prepaid insurance 1,920. 131 Prepaid rent 3,200 163 office equipment 8,400. 164 Accumulated depreciation-office equipment 167 Computer equipment 21,200 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 0 301 S. Rey, Capital 67,000 302 S. Rey, Withdrawals 6,500 403 Computer services revenue 35,074 612 Depreciation expense-Office equipment 0 613 Depreciation expense-Computer equipment 0 623 Wages expense 2,600 637 Insurance expense 0 640 Rent expense 0 652 Computer supplies expense 0 655 Advertising expense 1,638 676 Mileage expense 614 677 Miscellaneous expenses 180 684 Repairs expense-Computer 795 Totals $102,074 $102,074 Business Solutions had the following transactions and events in December 2019. Dec. 2 Paid $1,025 cash to Hillside Mall for Business Solutions' share of mall advertising costs. 3 Paid $480 cash for minor repairs to the company's computer. bloute Engineering Co for the receivable from November.