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.NumberAccount TitleDebitCredit$101$Cash$ $38,464106$Accounts receivable$13,418126$Computer supplies$2,645128$Prepaid insurance$2,040131$Prepaid rent$2,960163$Office equipment$8,600164$Accumulated depreciation Office equipment$ $0167$Computer equipment$22,400168$Accumulated depreciation Computer equipment$0201$Accounts payable$210$Wages payable$236$Unearned computer services revenue$307$Common stock$65,000318$Retained earnings$0319$Dividends$6,500403$Computer services revenue$37,774612$Depreciation expense$-$Office equipment$613$Depreciation expense$-$Computer equipment$623$Wages expense$2,350637$Insurance expense$640$Rent expense$652$Computer supplies expense$655$Advertising expense$1,708676$Mileage expense$704677$Miscellaneous expenses$210684$Repairs expense Computer$775901$Income summaryTotals$ $102,774$$ $102,774$

Business Solutions had the following transactions and events in December $2021.$

December $2$ Paid $$965$ cash to Hillside Mall for Business Solutions's share of mall advertising costs.

December $3$ Paid $$440$ cash for minor repairs to the company's computer.

December $4$ Received $$4,250$ cash from Alex's Engineering Company for the receivable from November.

December $10$ Paid cash to Lyn Addie for six days of work at the rate of $$125$ per day.

December $14$ Notified by Alex's Engineering Company that Business Solutions's bid of $$7,600$ on a proposed project has been accepted. Alex's paid a $$1,600$ cash advance to Business Solutions.

December $15$ Purchased $$1,200$ of computer supplies on credit from Harris office Products.

December $16$ Sent a reminder to Gomez Company to pay the fee for services recorded on November $8.$

December $20$ Completed a project for Liu Corporation and received $$6,075$ cash.

December $22-26$ Took the week off for the holidays.

December $28$ Received $$3,300$ cash from Gomez Company on its receivab. $e.$

December $29$ Reimbursed S$.$ Rey for business automobile mileage $(400$ miles at $$0\mathrm{.}28$ per mile$).$

December $31$ Paid $$1,000$ cash for dividends.

The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months.

a$.$ The December $31$ inventory count of computer supplies shows $$590$ still available.

b$.$ Three months have expired since the $12-$month insurance premium was paid in advance.

c$.$ As of December $31,$ Lyn Addie has not been paid for four days of work at $$125$ per day.

d$.$ The computer system, acquired on October $1,$ is expected to have a four$-$year life with no salyage value.

e$.$ The office equipment, acquired on October $1,$ is expected to have a five$-$year life with no salvage value.

f$.$ Three of the four months' prepaid rent have expired.

Required:

Prepare journal entries to record each of the December transactions. Post those entries to the accounts in the ledger.

$2-$a$.$ Prepare adjusting entries to reflect a through $f.$

$2-$b$.$ Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger.

Prepare an adjusted trial balance as of December $31,2021.$

Prepare an income statement for the three months ended December $31,2021.$

Prepare a statement of retained earnings for the three months ended December $31,2021.$

Prepare a classified balance sheet as of December $31,2021.$

Record the necessary closing entries as of December $31,2021.$

Prepare a post$-$closing trial balance as of December $31,2021.$