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.

$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$$38,564,],[106,$Accounts receivable,$13,518,],[126,$Computer supplies,$2,545,],[128,$Prepaid insurance,$1,860,],[131,$Prepaid rent,$3,240,],[163,$Office equipment,$8,500,],[164,$Accumulated depreciation$-0$ffice equipment,,$$0$