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,$$38,464,],[106,$Accounts receivable,$13,418,],[126,$Computer supplies,$2,645,],[128,$Prepaid insurance,$2,040,],[131,$Prepaid rent,$2,960,],[163,$office equipment,$8,600,],[164,$Accumulated depreciation$-$office equipment,,$