Looking for help and explanations for parts 5, 6, 7, and 8. My first attempt I could not get numbers to match up.

Star City Company continues to successfully 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	$ 38,864
106	Accounts receivable	13,018
126	Computer supplies	2,645
128	Prepaid insurance	1,860
131	Prepaid rent	2,960
163	Office equipment	8,900
164	Accumulated depreciationOffice equipment		$ 0
167	Computer equipment	21,200
168	Accumulated depreciationComputer equipment		0
201	Accounts payable		0
210	Wages payable		0
236	Unearned computer services revenue		0
307	Common stock		70,000
318	Retained earnings		0
319	Dividends	6,400
403	Computer services revenue		31,579
612	Depreciation expenseOffice equipment	0
613	Depreciation expenseComputer equipment	0
623	Wages expense	2,525
637	Insurance expense	0
640	Rent expense	0
652	Computer supplies expense	0
655	Advertising expense	1,628
676	Mileage expense	634
677	Miscellaneous expenses	210
684	Repairs expenseComputer	735
901	Income summary		0
	Totals	$ 101,579	$ 101,579

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

December 2	Paid $985 cash to Oak Mall for Business Solutions's share of mall advertising costs.
December 3	Paid $430 cash for minor repairs to the companys computer.
December 4	Received $4,350 cash from Camerons Engineering Company for the receivable from November.
December 10	Paid cash to Kimberly for six days of work at the rate of $125 per day.
December 14	Notified by Cameron's Engineering Company that Business Solutions's bid of $7,900 on a proposed project has been accepted. Camerons paid a $1,500 cash advance to Business Solutions.
December 15	Purchased $1,400 of computer supplies on credit from Kady 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 Lucky Corporation and received $5,625 cash.
December 22-26	Took the week off for the holidays.
December 28	Received $3,100 cash from Stickies Company on its receivable.
December 29	Reimbursed Sky for business automobile mileage (600 miles at $0.31 per mile).
December 31	Paid $1,300 cash for dividends.

Adjusting Entries

1. The December 31 inventory count of computer supplies shows $640 still available.
2. Three months have expired since the 12-month insurance premium was paid in advance.
3. As of December 31, Kimberly 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.

Parts

• Part 5: Prepare a statement of retained earnings for the three months ended December 31
• Part 6: Prepare a classified balance sheet as of December 31, 2021.
• Part 7: Record the necessary closing entries as of December 31, 2021.
• Part 8: Prepare a post-closing trial balance as of December 31, 2021.