After the success of the companys first two months, Santana Rey continues to operate Business Solutions. The November 30, 2017, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2017) follows.

No.	Account Title	Debit			Credit
101	Cash	$	38,364
106	Accounts receivable		13,318
126	Computer supplies		2,545
128	Prepaid insurance		1,920
131	Prepaid rent		2,980
163	Office equipment		8,600
164	Accumulated depreciationOffice equipment				$	0
167	Computer equipment		21,600
168	Accumulated depreciationComputer equipment					0
201	Accounts payable					0
210	Wages payable					0
236	Unearned computer services revenue					0
301	S. Rey, Capital					63,000
302	S. Rey, Withdrawals		6,400
403	Computer services revenue					38,169
612	Depreciation expenseOffice equipment		0
613	Depreciation expenseComputer equipment		0
623	Wages expense		2,175
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	$	101,169		$	101,169

Business Solutions had the following transactions and events in December 2017.

Dec.	2		Paid $1,015 cash to Hillside Mall for Business Solutions share of mall advertising costs.
	3		Paid $400 cash for minor repairs to the companys computer.
	4		Received $4,950 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 $7,300 on a proposed project has been accepted. Alexs paid a $1,900 cash advance to Business Solutions.
	15		Purchased $1,200 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 $6,425 cash.
	2226		Took the week off for the holidays.
	28		Received $3,800 cash from Gomez Co. on its receivable.
	29		Reimbursed S. Rey for business automobile mileage (600 miles at $0.29 per mile).
	31		S. Rey withdrew $1,500 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 companys first three months:

The December 31 inventory count of computer supplies shows $580 still available.

Three months have expired since the 12-month insurance premium was paid in advance.

As of December 31, Lyn Addie has not been paid for four days of work at $120 per day.

The computer system, acquired on October 1, is expected to have a four-year life with no salvage value.

The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value.

Three of the four months' prepaid rent has expired.

The journal entry below is correct but not completed, many inquiries are missing. Please complete. Thank you!!

Req 1 Req 2A Req 2B Req 3 Req 4 Prepare a statement of owner's equity for the three months ended Deces BUSINESS SOLUTIONS Statement of Owner's Equity For Three Months Ended December 31, 2017 S. Rey, Capital, October 1, 2017 0 0 S. Rey, Capital. December 31, 2017 Req 4 Reference Ilnks Adusted Balance Tral