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

$.$December $2$Paid $$980$ cash to Hillside Mall for Business Solutions's share of mall advertising costs.

December $3$Paid $$440$ cash for minor repairs to the companys computer.

December $4$Received $$4,150$ 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 $$115$ per day.

December $14$Notified by Alexs Engineering Company that Business Solutions's bid of $$7,100$ on a proposed project has been accepted. Alexs paid a $$1,800$ cash advance to Business Solutions.

December $15$Purchased $$1,200$ 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 $$5,975$ cash.

December $22-26$Took the week off for the holidays.

December $28$Received $$3,800$ cash from Gomez Company on its receivable.

December $29$Reimbursed S$.$ Rey for business automobile mileage $(500$ miles at $$0\mathrm{.}24$ per mile$).$

December $31$S$.$ Rey withdrew $$1,200$ 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 $$670$ still available.Three months have expired since the $12-$month insurance premium was paid in advance.As of December $31,$ Lyn Addie has not been paid for four days of work at $$115$ 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 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$\mathrm{.}2-$b$.$ Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger$\mathrm{.}3.$ Prepare an adjusted trial balance as of December $31,2021.$

ABusiness Solutions had the following transactions and events in December $2021.$ December $2$ Paid $$980$ cash to Hillside Mall for Business Solutions's share of mall advertising costs. December $3$ Paid $$440$ cash for minor repairs to the company$$s computer. December $4$ Received $$4,150$ cash from Alex$$s Engineering Company for the receivable from November. December $10$ Paid cash to Lyn Addie for six days of work at the rate of $$115$ per day. December $14$ Notified by Alex$$s Engineering Company that Business Solutions's bid of $$7,100$ on a proposed project has been accepted. Alex$$s paid a $$1,800$ cash advance to Business Solutions. December $15$ Purchased $$1,200$ of computer supplies on credit from Harris Office Products. December $16$ Sent a reminder to Gomez Company to pay the fee for services recorded on November $8.$ December $20$ Completed a project for Liu Corporation and received $$5,975$ cash. December $22-26$ Took the week off for the holidays. December $28$ Received $$3,800$ cash from Gomez Company on its receivable. December $29$ Reimbursed S$.$ Rey for business automobile mileage $(500$ miles at $$0\mathrm{.}24$ per mile$).$ December $31$ S$.$ Rey withdrew $$1,200$ cash from the company for personal use. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company$$s first three months. The December $31$ inventory count of computer supplies shows $$670$ still available. Three months have expired since the $12-$month insurance premium was paid in advance. As of December $31,$ Lyn Addie has not been paid for four days of work at $$115$ 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 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 $31,2021.$fter 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.

$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$$39,264,],[106,$Accounts receivable,$13,418,],[126,$Computer supplies,$2,645,],[128,$Prepaid insurance,$2,220,],[131,$Prepaid rent,$3,040,],[163,$Office equipment,$8,500,],[164,$Accumulated depreciation$-0$ffice equipment,,$0],[167,$Computer equipment,$21,600,],[168,$Accumulated depreciation$-$Computer equipment,,$0],[201,$Accounts payable,,$0],[210,$Wages payable,,$0],[236,$Unearned computer services revenue,,$0],[301,$S$.$ Rey, Capital,,$71,000],[302,$S$.$ Rey, Withdrawals,$6,100,],[403,$Computer services revenue,,$31,124],[612,$Depreciation expense$-$Office equipment,$0,],[613,$Depreciation expense$-$Computer equipment,$0,],[623,$Wages expense,$2,150,],[637,$Insurance expense,$0,],[640,$Rent expense,$0,],[652,$Computer supplies expense,$0,],[655,$Advertising expense,$1,658,],[676,$Mileage expense,$634,],[677,$Miscellaneous expenses,$180,],[684,$Repairs expense$-$Computer,$715,],[$Totals$,$$$102,124,$$$102,124$