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. Business Solutions had the following transactions and events in December 2021. December 2 Paid $935 cash to Hillside Mall for Business Solutions's share of mall advertising costs. December 3 Paid $470 cash for minor repairs to the company's computer. December 4 Received $4,150 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 $110 per day. December 14 Notified by Alex's Engineering Company that Business Solutions's bid of $7,500 on a proposed project has been accepted. Alex's paid a $1,600 cash advance to Business Solutions. December 15 Purchased $2,100 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 $6,525 cash. December 22-26 Took the week off for the holidays. December 28 Received $3,500 cash from Gomez Company on its receivable. December 29 Reimbursed 5. Rey for business automobile mileage (400 miles at $0.23 per mile). December 31 Paid $1,200 cash for dividends. Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{5}{|c|}{ 163: Office Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 8,000 \\ \hline & & & \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{} \\ \hline \multicolumn{4}{|c|}{ 167: Computer Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 20,400 \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{5}{|c|}{307: Common Stock } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 67,000 \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|} \hline \multicolumn{4}{|c|}{ 318: Retained Earnings } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 677: Miscellaneous Expense } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 200 \\ \hline & & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular}