Number	Account Title	Debit	Credit
101	Cash	$ 38,364
106	Accounts receivable	12,918
126	Computer supplies	2,545
128	Prepaid insurance	1,920
131	Prepaid rent	3,240
163	Office equipment	8,300
164	Accumulated depreciationOffice equipment		$ 0
167	Computer equipment	24,000
168	Accumulated depreciationComputer equipment		0
201	Accounts payable		0
210	Wages payable		0
236	Unearned computer services revenue		0
307	Common stock		72,000
318	Retained earnings		0
319	Dividends	5,600
403	Computer services revenue		30,599
612	Depreciation expenseOffice equipment	0
613	Depreciation expenseComputer equipment	0
623	Wages expense	2,375
637	Insurance expense	0
640	Rent expense	0
652	Computer supplies expense	0
655	Advertising expense	1,668
676	Mileage expense	674
677	Miscellaneous expenses	250
684	Repairs expenseComputer	745
901	Income summary		0
	Totals	$ 102,599	$ 102,599

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

December 2	Paid $925 cash to Hillside Mall for Business Solutions's share of mall advertising costs.
December 3	Paid $450 cash for minor repairs to the companys computer.
December 4	Received $4,550 cash from Alexs Engineering Company for the receivable from November.
December 10	Paid cash to Lyn Addie for six days of work at the rate of $115 per day.
December 14	Notified by Alexs Engineering Company that Business Solutions's bid of $7,100 on a proposed project has been accepted. Alexs paid a $1,900 cash advance to Business Solutions.
December 15	Purchased $1,300 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 $5,875 cash.
December 22-26	Took the week off for the holidays.
December 28	Received $4,000 cash from Gomez Company on its receivable.
December 29	Reimbursed S. Rey for business automobile mileage (600 miles at $0.24 per mile).
December 31	Paid $1,200 cash for dividends.

The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the companys first three months.

The December 31 inventory count of computer supplies shows $640 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 $115 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.

**I am unable to match my adjusted trail balance for debits to equal credits