Chapter 3 Adjusting Accounts for Financial Statements After the success of the company's 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. 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 0ffice equipment 164 Accumulated depreciation-Office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable oints 38.864 12,718 2, 545 1,980 2,960 8, 100 21,600 220 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 403 Computer services revenue 612 Depreciation expense-Office equipment 72,000 5, 800 29,329 613 Depreciation expense Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 2,525 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 1, 628 614 240 755 Totals 100,329 $100, 329 Business Solutions had the following transactions and events in December 2017 2 Paid 6965 cash to Hillaide Mall for Business Solutions' shaze of mall advertising costs 3 Paid $440 cash tor minor repa izs to the company's computer. 1012 Hi Next >