After the success of the companys first two months, Santana Rey continues to operate Business Solutions. The November 30, 2015, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2015) follows.

No.	Account Title	Debit			Credit
101	Cash	$	38,664
106	Accounts receivable		13,018
126	Computer supplies		2,545
128	Prepaid insurance		1,920
131	Prepaid rent		3,160
163	Office equipment		8,900
164	Accumulated depreciationOffice equipment				$	0
167	Computer equipment		23,600
168	Accumulated depreciationComputer equipment					0
201	Accounts payable					0
210	Wages payable					0
236	Unearned computer services revenue					0
307	Common stock					70,000
318	Retained earnings					0
319	Dividends		6,000
403	Computer services revenue					33,649
612	Depreciation expenseOffice equipment		0
613	Depreciation expenseComputer equipment		0
623	Wages expense		2,575
637	Insurance expense		0
640	Rent expense		0
652	Computer supplies expense		0
655	Advertising expense		1,678
676	Mileage expense		684
677	Miscellaneous expenses		190
684	Repairs expenseComputer		715
	Totals	$	103,649		$	103,649

Business Solutions had the following transactions and events in December 2015.

Dec.	2	Paid $950 cash to Hillside Mall for Business Solutions share of mall advertising costs.
	3	Paid $470 cash for minor repairs to the companys computer.
	4	Received $4,650 cash from Alexs Engineering Co. for the receivable from November.
	10	Paid cash to Lyn Addie for six days of work at the rate of $120 per day.
	14	Notified by Alexs Engineering Co. that Business Solutions bid of $7,500 on a proposed project has been accepted. Alexs paid a $2,400 cash advance to Business Solutions.
	15	Purchased $1,300 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.
	20	Completed a project for Liu Corporation and received $5,875 cash.
	2226	Took the week off for the holidays.
	28	Received $3,100 cash from Gomez Co. on its receivable.
	29	Reimbursed S. Rey for business automobile mileage (400 miles at $0.32 per mile).
	31	The company paid $1,100 cash in dividends.

The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the companys first three months:

a.	The December 31 inventory count of computer supplies shows $590 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 $120 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 has expired.

Required:
1.	Prepare journal entries to record each of the December transactions and events for Business Solutions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Date	General Journal	Debit	Credit
Dec 02	Advertising expense
	Cash
Dec 03	Repairs expenseComputer
	Cash
Dec 04	Cash
	Accounts receivable
Dec 10	Wages expense
	Cash
Dec 14	Cash
	Unearned computer services revenue
Dec 15	Computer supplies
	Accounts payable
Dec 16	No journal entry required
Dec 20	Cash
	Computer services revenue
Dec 28	Cash
	Accounts receivable
Dec 29	Mileage expense
	Cash
Dec 31	Dividends
	Cash

2.1	Prepare adjusting entries to reflect a through f.

Transaction	General Journal	Debit	Credit
a.	Computer supplies expense
	Computer supplies
b.	Insurance expense
	Prepaid insurance
c.	Wages expense
	Wages payable
d.	Depreciation expenseComputer equipment
	Accumulated depreciationComputer equipment
e.	Depreciation expenseOffice equipment
	Accumulated depreciationOffice equipment
f.	Rent expense
	Prepaid rent