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

December $2$ Paid $$975$ cash to Hillside Mall for Business Solutions's share of mall advertising costs.

December $3$ Paid $$430$ cash for minor repairs to the company$$s computer.

December $4$ Received $$4,850$ cash from Alex$$s Engineering Company for the receivable from November.

December $10$ Paid cash to Lyn Addie for six days of work at the rate of $$125$ per day.

December $14$ Notified by Alex$$s Engineering Company that Business Solutions's bid of $$7,900$ on a proposed project has been accepted. Alex$$s paid a $$2,300$ cash advance to Business Solutions.

December $15$ Purchased $$1,900$ 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 $$6,525$ cash.

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

December $28$ Received $$3,100$ cash from Gomez Company on its receivable.

December $29$ Reimbursed S$.$ Rey for business automobile mileage $(400$ miles at $$0\mathrm{.}24$ per mile$).$

December $31$ S$.$ Rey withdrew $$1,400$ 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 $$650$ 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 $$125$ 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 $31,2021.$