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 Debit Credit $ 38,964 13,318 2,545 2,100 3,180 8,600 $ 0 20,000 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 0000 307 Common stock 67,000 318 Retained earnings 0 319 Dividends 6,000 403 Computer services revenue 33,454 612 Depreciation expense-Office equipment 0 613 Depreciation expense-Computer equipment 0 623 Wages expense 2,450 637 Insurance expense 0 640 Rent expense 0 652 Computer supplies expense 0 655 Advertising expense 1,678 676 Mileage expense 614 677 Miscellaneous expenses 230 684 Repairs expense-Computer 775 901 Income summary Totals $ 100,454 $ 100,454 Business Solutions had the following transactions and events in December 2021