After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2018, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2018) follows. No. Account Title 101 Cash Debit $ 38,964 Credit 106 Accounts receivable 12,818 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 2,545 2,220 3,188 163 Office equipment 8,900 164 Accumulated depreciation- Office equipment 167 Computer equipment 22,400 168 Accumulated depreciation- Computer equipment 201 Accounts payable CE 210 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 403 Computer services revenue Depreciation expense-Office equipment Depreciation expense- 612 613 623 Wages expense Computer equipment 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer Totals 69,000 e 5,800 33,649 e 2,575 B e e 1,678 624 160 785 $102,649 $102,649 Business Solutions had the following transactions and events in December 2018 Dec. 2 Paid $945 cash to Hillside Mall for Business Solutions' share of mall advertising costs. 3 Paid $450 cash for minor repairs to the company's computer. 4 Received $4,850 cash from Alex's Engineering Co. for the receivable from November. 10 Paid cash to Lyn Addie for six days of work at the rate of $115 per day. 14 Notified by Alex's Engineering Co. that Business Solutions' bid of $7,100 on a proposed project has been accepted. Alex's paid a $2,400 cash advance to Business Solutions. 15 Purchased $2,100 of computer supplies on credit from Harris Office Products. 16 Sent a reminder to Gomez Co. to pay the fee for services recorded on November 8. 20 Completed a project for Liu Corporation and received $6,525 cash. 22- Took the week off for the holidays. 26 28 Received $3,900 cash from Gomez Co. on its receivable. 29 Reimbursed S. Rey for business automobile mileage (400 miles at $0.30 per mile). 31 The company paid $1,300 cash in dividends.