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- 101 106 Account Title Debit Credit Cash $ 38,364 Accounts receivable 13,518 126 Computer supplies 2,645 128 Prepaid insurance 2,100 131 Prepaid rent 3,140 163 office equipment 9,000 164 Accumulated depreciation-office equipment $ 0 167 Computer equipment 22,800 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 302 S. Rey, Withdrawals i 403 Computer services revenue 612 613 623 Wages expense 637 Depreciation expense-office equipment Depreciation expense-Computer equipment Insurance expense 0 0 66,000 6,000 37,519 0 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer Totals 2,625 0 0 0 1,728 634 200 765 $103,519 $103,519 Business Solutions had the following transactions and events in December 2019. Dec. 2 Paid $980 cash to Hillside Mall for Business Solutions share of mall advertising costs. 3 Paid $490 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 $125 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 $2,200 cash advance to Business Solutions. 15 Purchased $1,900 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 $5,975 cash. 22- Took the week off for the holidays. 26 28 Received $3,700 cash from Gomez Co. on its receivable. 29 Reimbursed S. Rey for business automobile mileage (500 miles at $0.23 per mile). 31 S. Rey withdrew $1,400 cash from the company for personal use.