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. $[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$38,664,],[106,$Accounts receivable,$13,318,],[126,$Computer supplies,$2,545,],[128,$Prepaid insurance,$1,920,],[131,$Prepaid rent,$3,040,],[163,$Office equipment,$8,100,],[164,$Accumulated depreciation$-$Office equipment,,$\backslash$theta