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 inaurance 131 Prepaid rent 163 orfice equipment 16 Accumulated depreciation-otrice equipment 167 Computer equipment 168 Aecumulated depreciation-Computer equipnent 201 Accounts payable 210 Wages payable 236 Unearned computer services revene 307 Common stock 318 Recained earnings 319 Dividends 103 Computer services revenue 612 Depreciation expense-Office equipeent 613 Depreciation expense-Computer equipment 623 Wages expense 637 Inaurance expense 640 Rent expense 652 Computer supplies expense 655 Adveressing expense 676 Miieage expense 677 Miscelianeous expenses 684 Repairs expense-Computer points 38, 86 12.718 2,545 1,980 2,960 8, 100 Print 21, 600 71,000 s, 900 9.329 2. 525 , 420 614 240 Totals 200,329 $100,329 Business Solutions had the following transactions and events in December 2017 3 Paid43 cash for minor repairs to the company, oceputer. of 2 Next TOSHIBA