After the success of the company's first two months, Santana Rey continues to operate Business Solutions The November 30, 2017, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2017) follows Account Title 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment $38, 264 12,618 2,545 2,220 3,300 8,000 164 Accumulated depreciation-office equipment 167 Computer equipment 168 Accumulated depreciation-Computer 28,800 equipment 281 Accounts payable 210 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 403 Computer services revenue 612 Depreciation expense-Office equipment 73,800 5, 680 25,659 Depreciation expense-Computer 613 equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 2,625 1,728 784 250 885 Totals $98,659 $98,659 Business Solutions had the following transactions and events in December 2017 Dec. 2 Paid $1,825 cash to Hillside Mall for Business Solutions share of mall advertising costs. 3 Paid $5e0 cash for minor repairs to the company's computer 4 Received $3,958 cash from Alex's Engineering Co. for the receivable from November 10 Paid cash to Lyn Addie for six days of work at the rate of $125 per day 14 Notified by Alex's Engineering Co. that Business Solutions' bid of $7,8e0 on a proposed project has been accepted. Alex's paid a $1,588 cash advance to Business Solutions. 15 Purchased $1,180 of computer supplies on credit from Harris Office Products 16 Sent a reminder to Gomez Co. to pay the fee for services recorded on November 8. 28 Completed a project for Liu Corporation and received $5,625 cash 22-26 Took the week off for the holidays. 28 Received $3,e80 cash from Gomez Co. on its receivable. 29 Reimbursed S. Rey for business automobile mileage (6e0 miles at se.32 per mile). 31 The company paid $1,58e cash in 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: After the success of the company's first two months, Santana Rey continues to operate Business Solutions The November 30, 2017, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2017) follows Account Title 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment $38, 264 12,618 2,545 2,220 3,300 8,000 164 Accumulated depreciation-office equipment 167 Computer equipment 168 Accumulated depreciation-Computer 28,800 equipment 281 Accounts payable 210 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 403 Computer services revenue 612 Depreciation expense-Office equipment 73,800 5, 680 25,659 Depreciation expense-Computer 613 equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 2,625 1,728 784 250 885 Totals $98,659 $98,659 Business Solutions had the following transactions and events in December 2017 Dec. 2 Paid $1,825 cash to Hillside Mall for Business Solutions share of mall advertising costs. 3 Paid $5e0 cash for minor repairs to the company's computer 4 Received $3,958 cash from Alex's Engineering Co. for the receivable from November 10 Paid cash to Lyn Addie for six days of work at the rate of $125 per day 14 Notified by Alex's Engineering Co. that Business Solutions' bid of $7,8e0 on a proposed project has been accepted. Alex's paid a $1,588 cash advance to Business Solutions. 15 Purchased $1,180 of computer supplies on credit from Harris Office Products 16 Sent a reminder to Gomez Co. to pay the fee for services recorded on November 8. 28 Completed a project for Liu Corporation and received $5,625 cash 22-26 Took the week off for the holidays. 28 Received $3,e80 cash from Gomez Co. on its receivable. 29 Reimbursed S. Rey for business automobile mileage (6e0 miles at se.32 per mile). 31 The company paid $1,58e cash in 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