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 TitleDebitCredit101Cash$38,964106Accounts receivable13,118126Computer supplies2,545128Prepaid insurance2,220131Prepaid rent2,960163Office equipment8,200164Accumulated depreciationOffice equipment$0167Computer equipment24,000168Accumulated depreciationComputer equipment0201Accounts payable0210Wages payable0236Unearned computer services revenue0307Common stock72,000318Retained earnings0319Dividends6,000403Computer services revenue31,469612Depreciation expenseOffice equipment0613Depreciation expenseComputer equipment0623Wages expense2,125637Insurance expense0640Rent expense0652Computer supplies expense0655Advertising expense1,728676Mileage expense704677Miscellaneous expenses180684Repairs expenseComputer725Totals$103,469$103,469