After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November $30,2020,$ unadjusted trial balance of Business Solutions $($reflecting its transactions for October and November of $2020)$ follows.

$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[\backslash$table$[[101],[106]],\backslash$table$[[$Cash$],[$Accounts receivable$]],$$$38,964,],[\backslash$table$[[106],[126]],\backslash$table$[[$Accounts receivable$],[$Computer supplies$]],13,218,],[\backslash$table$[[126],[128]],\backslash$table$[[$Computer supplies$],[$Prepaid insurance$]],2,545,],[131,\backslash$table$[[$Prepaid insurance$],[$Prepaid rent$]],2,040,],[163,$office equipment,$3,240,],[164,$Accumulated depreciation$-$office equipment,$8,800,],[167,$Computer equipment,,$$0$