make a T-account based off the following information, The asset account has already been made:

\fNo. Account Title Debit Credit 101 Cash $38,264 106 Accounts receivable 12,618 126 Computer supplies 2,545 128 Prepaid insurance 2,220 131 Prepaid rent 3,300 163 Office equipment 8,000 164 Accumulated depreciation-Office equipment $ O 167 Computer equipment 20,000 168 Accumulated depreciation-Computer equipment O 201 Accounts payable 210 Wages payable O 236 Unearned computer services revenue 307 Common stock 73,000 318 Retained earnings O 319 Dividends 5,600 403 Computer services revenue 25,659 612 Depreciation expense-Office equipment O 613 Depreciation expense-Computer equipment O 623 Wages expense 2,625 637 Insurance expense O 640 Rent expense 652 Computer supplies expense O 655 Advertising expense 1,728 676 Mileage expense 704 677 Miscellaneous expenses 250 684 Repairs expense-Computer 805 Totals $98,659 $98,659Business Solutions had the following transactions and events in December 2019. Page 139 Dec. 2 Paid $1,025 cash to Hillside Mall for Business Solutions's share of mall advertising costs. 3 Paid $500 cash for minor repairs to the company's computer. 4 Received $3,950 cash from Alex's Engineering Co. for the receivable from November. 10 Paid cash to Lyn Addie for six days of work at the rate of $125 per day. 14 Notified by Alex's Engineering Co. that Business Solutions's bid of $7,000 on a proposed project has been accepted. Alex's paid a $1,500 cash advance to Business Solutions. 15 Purchased $1,100 of computer supplies on credit from Harris Office Products. 16 Sent a reminder to Gomez Co. to pay the fee for services recorded on November 8. 20 Completed a project for Liu Corporation and received $5,625 cash. 22-26 Took the week off for the holidays. 28 Received $3,000 cash from Gomez Co. on its receivable. 29 Reimbursed S. Rey for business automobile mileage ( 600 miles at $0.32 per mile). 31 The company paid $1,500 cash in dividends