On October 1, 2021, Ramona Santana launched a computer services company called Computer Solutions, which provides consulting services, computer system installations, and custom program development. Santana adopts the calendar year for reporting purposes and expects to prepare the company's first set of financial statements on December 31, 2021. The company's initial chart of accounts follows

Transfer balances from the general ledger to the unadjusted trial balance provided. Use SUM formulas to total columns and ensure your trial balance is in balance

No. Account 101 Cash 106.1 A/R - Alex's Engineering Co. 106.2 A/R -Wildcat Services 106.3 A/R -West Leasing 106.4 A/R -IFM Co. 106.5 A/R -Liu Corp. 106.6 A/R -Gomez Co. 106.7 A/R -Delta Co. 106.8 A/R -KC, Inc. 106.9 A/R -Dream, Inc. 119 Merchandise inventory 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-Office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment Accounts payable 201 210 Wages payable No. Account Unearned computer services revenue Common stock Retained earnings Dividends Computer services revenue Sales Sales returns and allowances Sales discounts Cost of goods sold Depreciation expense-Office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Rent expense Computer supplies expense 236 307 318 319 403 413 414 415 502 612 613 623 637 640 652 655 Advertising expense 676 Mileage expense 677 684 Miscellaneous expenses Repairs expense-Computer Oct. 1 R. Santana invested $75,000 cash, a $5,000 computer system, and $5,000 of office equipment in the company in exchange for its common stock. The company paid $4,500 cash for four months' rent. (Use Prepaid Rent account.) 2 2 3 The company purchased additional computer equipment for $17,000 cash. The company purchased $1,600 of computer supplies on credit from Harris Office Products. 5 The company paid $4,380 cash for one year's premium on a property and liability insurance policy. The company initially records insurance as a prepaid expense. 6 The company billed West Leasing $4,300 for services performed in installing a new Web server. 8 The company paid $1,600 cash for the computer supplies purchased from Harris Office Products on October 3. 10 The company hired Lyn Addie as a part-time assistant for $150 per day, as needed. 12 The company billed West Leasing another $2,600 for services performed. 15 The company received $4,300 cash from West Leasing as partial payment on its account. 17 The company paid $805 cash to repair computer equipment that was damaged when moving it. 20 The company paid $1,375 cash for advertisements published in the local newspaper. 28 22 The company received $2,600 cash from West Leasing on its account. The company billed IFM Company $5,340 for services performed. The company paid $1,200 cash for Lyn Addie's wages for eight days' work. The company paid $3,600 cash in dividends. 31 31 1 The company reimbursed R. Santana in cash for business automobile mileage allowance (Santana logged 1,000 miles at $0.32 per mile). The company received $5,325 cash from Liu Corporation for computer services performed. 2 5 The company purchased computer supplies for $1,075 cash from Harris Office Products. 8 13 The company billed Gomez Co. $5,750 for services performed. The company received notification from Alex's Engineering Co. that Computer Solutions' bid of $3,950 for an upcoming project was accepted. Alex's paid a $2,000 cash advance to Business Solutions. 18 The company received $2,340 cash from IFM Company as partial payment of the October 28 bill. 22 The company donated $400 cash to the United Way in the company's name. 24 The company completed work for Alex's Engineering Co. and billed them $1,950, which is the total price of $3,950 lest the cash advance of $2,000. The company sent another bill to IFM Company for the past-due amount of $3,000. 25 28 The company reimbursed R. Santana in cash for business automobile mileage (1,200 miles at $0.32 per mile). 30 The company paid $2,100 cash for Lyn Addie's wages for 14 days' work. 30 The company paid $2,500 cash in dividends. Dec. 2 Paid $1,025 cash to Hilltop Mall for Computer Solutions' share of mall advertising costs. Paid $500 cash for minor repairs to the company's computer. Received $1,950 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 $150 per day. 14 Notified by Alex's Engineering Co. that Computer Solutions' bid of $9,000 on a proposed project has been accepted. Alex's paid a $3,000 cash advance to Business Solutions. Nov. 34 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. Took the week off for the holidays. 22-26 28 Received $3,000 cash from Gomez Co. on its receivable. 29 Reimbursed R. Santana for business automobile mileage (600 miles at $0.32 per mile). 31 The company paid $1,800 cash in dividends. No. Account 101 106.1 106.2 A/R-Wildcat Services 106.3 A/R-West Leasing A/R-IFM Co 106.4 106.5 A/R-Liu Corp. 106.6 A/R-Gomez Co. 106.7 A/R-Delta Co. 106.8 A/R -KC, Inc. 106.9 A/R -Dream, Inc. 119 Merchandise inventory 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-Office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unramned computer services revenue 307 Common stock. 318 Retained earnings 319 Dividends 403 Computer services revenue 413 Sales 414 Sales returns and allowances 415 Sales discounts 502 Cost of goods sold 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer Income Summary Totals Cash A/R Alex's Engineering Co. unadjusted trial balance Debit Credit adjusting entries Debit Credit adjusted trial balance Debit Credit closing entries Debit Credit post-closing trial balance Debit Credit