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 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 403 612 613 623 Wages expense 637 640 Rent expense 652 655 Computer services revenue Depreciation expense-office equipment Depreciation expense-Computer equipment Insurance expense Computer supplies expense Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 901 Income summary Totals Debit Credit $ 38,964 13,318 2,545 2,100 3,180 8,600 $ 0 20,000 0 0 0 A 67,000 0 6,000 33,454 e 0 2,450 0 0 0 1,678 614 230 775 0 $ 100,454 $ 100,454 Business Solutions had the following transactions and events in December 2021. December 2 Paid $1,020 cash to Hillside Mall for Business Solutions's share of mall advertising costs. December 3 Paid $490 cash for minor repairs to the company's computer.