After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2018, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2018) follows No 181 Cash 186 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-Office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 281 Accounts payable 218 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 483 Computer services revenue 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer $ 38, 364 12,718 2,645 2,228 3,848 8,98e 23,286 78,88e 6,18e 32,779 2,375 expense 1,638 634 218 735 Totals $182,779 $182,779 Business Solutions had the following transactions and events in December 2018 Dec. 2 Paid $948 cash to Hillside Mall for Business Solutions' share of mall advertising costs 3 Paid $468 cash for minor repairs to the company's computer 4 Received $3,95e cash from Alex's Engineering Co. for the receivable from November 18 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 $7,788 on a proposed project has been accepted. Alex's paid a $1,780 cash advance to Business Solutions 15 Purchased $1,588 of computer supplies on credit from Harris Office Products 16 Sent a reminder to Gomez Co. to pay 28 Completed a project for Liu Corporation and received $6, 325 cash the fee for services recorded on November 8 22- Took the week off for the holidays 26 28 Received $4,e cash from Gomez Co. on its receivable 29 Reimbursed S. Rey for business automobile mileage (48e miles at $8.24 per mile) 31 The company paid $1,488 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: 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 $125 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