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 $975 cash to Hillside Mall for Business Solutions's share of matl advertising costs. Decenber 3 Paid $460 cash for minor repairs to the conpany's conputer: Decenber 4 Received $4,650 cash from Alex's Engineering. Company for the receivable from Novenber. December 10 Paid cash to Lyn Addie for six days of work at the rate of $110 per day, Deceaber 14 Notilied by Alex "s Engineering Conpany that Business Solutions's bid of $7,700 on a proposed project has been accepted. Alex's paid a $2,380 - cash advance to Business Solutions. Decenter 15 Purchased $1,769 of conputer supplies on credit trom Harris Office Products. Decenber 16 Sent a reminder to Gomez. Conpany to pay the fee for services recorded on Novenber 8. Decenber 20 Conpleted a project for Liu Corporation and received $5,825 cash. December 20 Completed a project for Liu Corporation and received $5,825 cash. December 22-26 Took the week off for the holidays. December 28 Received $3,900 cash from Gomez Company on its receivable. December 29 Reimbursed S. Rey for business automobile mileage (500 miles at $0.28 per mile). December 31S. Rey withdrew $1,100 cash from the company for personal use. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months. a. The December 31 inventory count of computer supplies shows $650 still available. b. Three months have expired since the 12-month insurance premium was paid in advance. c. As of December 31, Lyn Addie has not been paid for four days of work at $110 per day. d. The computer system, acquired on October 1 , is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1 , is expected to have a five-year life with no salvage value. f. Three of the four months' prepaid rent have expired. Required: 1. Prepare journal entries to record each of the December transactions and events for Business Solutions. 2-a. Prepare adjusting entries to reflect a through f. 2-b. Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger. 3. Prepare an adjusted trial balance as of December 31,2021