Almost all my work is correct (which I included for reference and for other students), but I can't seem to get these last few T-accounts (section 2-b) to balance. Please just refer to the RED x's and let me know how to fix them and why. Thank you!

Chapter 3 Serial Problem

After the success of the companys 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	$ 38,264
106	Accounts receivable	12,618
126	Computer supplies	2,545
128	Prepaid insurance	2,220
131	Prepaid rent	3,300
163	Office equipment	8,000
164	Accumulated depreciationOffice equipment		$ 0
167	Computer equipment	20,000
168	Accumulated depreciationComputer equipment		0
201	Accounts payable		0
210	Wages payable		0
236	Unearned computer services revenue		0
301	S. Rey, Capital		73,000
302	S. Rey, Withdrawals	5,600
403	Computer services revenue		25,659
612	Depreciation expenseOffice equipment	0
613	Depreciation expenseComputer equipment	0
623	Wages expense	2,625
637	Insurance expense	0
640	Rent expense	0
652	Computer supplies expense	0
655	Advertising expense	1,728
676	Mileage expense	704
677	Miscellaneous expenses	250
684	Repairs expenseComputer	805
	Totals	$ 98,659	$ 98,659

Business Solutions had the following transactions and events in December 2021.

December 2	Paid $1,025 cash to Hillside Mall for Business Solutions's share of mall advertising costs.
December 3	Paid $500 cash for minor repairs to the companys computer.
December 4	Received $3,950 cash from Alexs Engineering Company for the receivable from November.
December 10	Paid cash to Lyn Addie for six days of work at the rate of $125 per day.
December 14	Notified by Alexs Engineering Company that Business Solutions's bid of $7,000 on a proposed project has been accepted. Alexs paid a $1,500 cash advance to Business Solutions.
December 15	Purchased $1,100 of computer supplies on credit from Harris Office Products.
December 16	Sent a reminder to Gomez Company to pay the fee for services recorded on November 8.
December 20	Completed a project for Liu Corporation and received $5,625 cash.
December 22-26	Took the week off for the holidays.
December 28	Received $3,000 cash from Gomez Company on its receivable.
December 29	Reimbursed S. Rey for business automobile mileage (600 miles at $0.32 per mile).
December 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.

1. The December 31 inventory count of computer supplies shows $580 still available.
2. Three months have expired since the 12-month insurance premium was paid in advance.
3. As of December 31, Lyn Addie has not been paid for four days of work at $125 per day.
4. The computer system, acquired on October 1, is expected to have a four-year life with no salvage value.
5. The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value.
6. 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.

MY WORK:

1.

2-a

2-b

3.

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 164: Accumulated Depreciation-Office Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 31 & & 400 & 400 \\ \hline \multicolumn{4}{|c|}{ 168: Accumulated Depreciation-Computer Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 31 & & 1,250 & 1,250 \\ \hline \multicolumn{4}{|c|}{ 210: Wages Payable } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 31 & & 500 & 500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 167: Computer Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 20,000 \\ \hline \multicolumn{4}{|c|}{ 201: Accounts Payable } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 15 & & 1,100 & 1,100 \\ \hline \multicolumn{4}{|c|}{ 236: Unearned Computer Services Revenue } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 14 & & 1,500 & 1,500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline No & Date & \multicolumn{2}{|c|}{ General Journal } & Debit & Credit \\ \hline \multirow[t]{2}{*}{1} & December 02 & Advertising expense & & 1,025 & \\ \hline & & Cash & 2 & & 1,025 \\ \hline \multirow[t]{2}{*}{2} & December 03 & Repairs expense-Computer & & 500 & \\ \hline & & Cash & & & 500 \\ \hline \multirow[t]{2}{*}{3} & December 04 & Cash & 2 & 3,950 & \\ \hline & & Accounts receivable & & & 3,950 \\ \hline \multirow[t]{2}{*}{4} & December 10 & Wages expense & & 750 & \\ \hline & & Cash & 2 & & 750 \\ \hline \multirow[t]{2}{*}{5} & December 14 & Cash & & 1,500 & \\ \hline & & Unearned computer services revenue & & & 1,500 \\ \hline \multirow[t]{2}{*}{6} & December 15 & Computer supplies & & 1,100 & \\ \hline & & Accounts payable & & & 1,100 \\ \hline 7 & December 16 & No journal entry required & 2 & & \\ \hline \multirow[t]{2}{*}{8} & December 20 & Cash & & 5,625 & \\ \hline & & Computer services revenue & 2 & & 5,625 \\ \hline \multirow[t]{2}{*}{9} & December 28 & Cash & 2 & 3,000 & \\ \hline & & Accounts receivable & 2 & & 3,000 \\ \hline \multirow[t]{2}{*}{10} & December 29 & Mileage expense & 2 & 1920 & \\ \hline & & Cash & 2 & & 192 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline No & Transaction & General Journal & & Debit & Credit \\ \hline \multirow[t]{2}{*}{1} & a. & Computer supplies expense & 2 & 3,065 & \\ \hline & & Computer supplies & 2 & & 3,065 \\ \hline \multirow[t]{2}{*}{2} & b. & Insurance expense & 2 & 555 & \\ \hline & & Prepaid insurance & 2 & & 555 \\ \hline \multirow[t]{2}{*}{3} & c. & Wages expense & & 500 & \\ \hline & & Wages payable & 2 & & 500 \\ \hline \multirow[t]{2}{*}{4} & d. & Depreciation expense-Computer equipment & & 1,250 & \\ \hline & & Accumulated depreciation-Computer equipment & & & 1,250 \\ \hline \multirow[t]{2}{*}{5} & e. & Depreciation expense-Office equipment & 2 & 400 & \\ \hline & & Accumulated depreciation-Office equipment & & & 400 \\ \hline \multirow[t]{2}{*}{6} & f. & Rent expense & 2 & 2,475 & \\ \hline & & Prepaid rent & 2 & & 2,475 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 301: S. Rey, Capital } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 73,000 \\ \hline December 31 & & 1,500 & 74,500 \\ \hline \multicolumn{4}{|c|}{ 403: Computer Services Revenue } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 25,659 \\ \hline December 20 & & 5,625 & 31,284 \\ \hline \multicolumn{4}{|c|}{ 613: Depreciation Expense-Computer Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 31 & 1,250 & & 1,250 \\ \hline \multicolumn{4}{|c|}{ 637: Insurance Expense } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 31 & 555 & & 555 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 302: S. Rey, Withdrawals } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 5,600 \\ \hline December 31 & 1,500 & & 7,100 \\ \hline \multicolumn{4}{|c|}{ 612: Depreciation Expense-Office Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 31 & 415 & & 415 \\ \hline \multicolumn{4}{|c|}{ 623: Wages Expense } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 2,625 \\ \hline December 10 & 750 & & 3,375 \\ \hline December 31 & 500 & & 3,875 \\ \hline \multicolumn{4}{|c|}{ 640: Rent Expense } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 31 & 2,475 & & 2,475 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ BUSINESS SOLUTIONS } \\ \hline \multicolumn{3}{|c|}{ Adjusted Trial Balance } \\ \hline \multicolumn{3}{|c|}{ December 31, 2021} \\ \hline Account Title & Debit & Credit \\ \hline Cash & 48,372 & \\ \hline Accounts receivable & 5,668 & \\ \hline Computer supplies & 580 & \\ \hline Prepaid insurance & 1,665 & \\ \hline Prepaid rent & 825 & \\ \hline Office equipment & 8,000 & \\ \hline Accumulated depreciation-Office equipment & & 400 \\ \hline Computer equipment & 20,000 & \\ \hline Accumulated depreciation-Computer equipment & & 1,250 \\ \hline Accounts payable & & 1,100 \\ \hline Wages payable & & 500 \\ \hline Unearned computer services revenue & & 1,500 \\ \hline S. Rey, Capital & & 73,000 \\ \hline S. Rey, Withdrawals & 7,100 & \\ \hline Computer services revenue & & 31,284 \\ \hline Depreciation expense-Office equipment & 400 & \\ \hline Depreciation expense-Computer equipment & 1,250 & \\ \hline Wages expense & 3,875 & \\ \hline Insurance expense & 555 & \\ \hline Rent expense & 2,475 & \\ \hline Computer supplies expense & 3,065 & \\ \hline Advertising expense & 2,753 & \\ \hline Mileage expense & 896 & \\ \hline Miscellaneous expenses & 250 & \\ \hline Repairs expense-Computer & 1,305 & \\ \hline Totals & 109,034 & $109,034 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 101: Cash } & \multicolumn{4}{|c|}{ 106: Accounts Receivable } \\ \hline Date & Debit & Credit & Balance & Date & Debit & Credit & Balance \\ \hline December 01 & & & 38,264 & December 01 & & & 12,618 \\ \hline December 02 & & 1,025 & 37,239 & December 04 & & 3,950 & 8,668 \\ \hline December 03 & & 500 & 36,739 & \multirow[t]{2}{*}{ December 28} & & 3,000 & 5,668 \\ \hline December 04 & 3,950 & & 40,689 & & & & \\ \hline December 10 & & 750 & 39,939 & & & & \\ \hline December 14 & 1,500 & & 41,439 & & & & \\ \hline December 20 & 5,625 & & 47,064 & & & & \\ \hline December 28 & 3,000 & & 50,064 & & & & \\ \hline December 29 & & 192 & 49,872 & & & & \\ \hline December 31 & & 1,500 & 48,372 & & & & \\ \hline \multicolumn{4}{|c|}{ 126: Computer Supplies } & \multicolumn{4}{|c|}{ 128: Prepaid Insurance } \\ \hline Date & Debit & Credit & Balance & Date & Debit & Credit & Balance \\ \hline December 01 & & & 2,545 & December 01 & & & 2,220 \\ \hline December 15 & 1,100 & & 3,645 & December 31 & & 555 & 1,665 \\ \hline December 31 & & 3,065 & 580 & & & & \\ \hline \multirow{2}{*}{\multicolumn{4}{|c|}{ 131: Prepaid Rent }} & & & & \\ \hline & & & & \multicolumn{4}{|c|}{ 163: Office Equipment } \\ \hline Date & Debit & Credit & Balance & Date & Debit & Credit & Balance \\ \hline December 01 & & & 3,300 & December 01 & & & 8,000 \\ \hline December 31 & & 2,475 & 825 & & & & \\ \hline & & & & & & & \\ \hline \end{tabular}