On October 1, 2021, Santana Rey launched a computer services company called Business Solutions, which provides consulting services, computer system installations, and custom program development. The companys initial chart of accounts follows.

October 1	S. Rey invested $45,000 cash, a $21,000 computer system, and $8,000 of office equipment in the company in exchange for common stock.
October 2	The company paid $3,260 cash for four months' rent. Hint: Debit Prepaid Rent for $3,260.
October 3	The company purchased $1,380 of computer supplies on credit from Harris Office Products.
October 5	The company paid $2,160 cash for one year's premium on a property and liability insurance policy. Hint: Debit Prepaid Insurance for $2,160.
October 6	The company billed Easy Leasing $5,100 for services performed in installing a new Web server.
October 8	The company paid $1,380 cash for the computer supplies purchased from Harris Office Products on October 3.
October 10	The company hired Lyn Addie as a part-time assistant.
October 12	The company billed Easy Leasing another $1,800 for services performed.
October 15	The company received $5,100 cash from Easy Leasing as partial payment on its account.
October 17	The company paid $785 cash to repair computer equipment that was damaged when moving it.
October 20	The company paid $1,708 cash for advertisements.
October 22	The company received $1,800 cash from Easy Leasing on its account.
October 28	The company billed IFM Company $5,908 for services performed.
October 31	The company paid $1,015 cash for Lyn Addies wages for seven days' work.
October 31	The company paid a $2,700 cash dividend.
November 1	The company paid $240 cash for mileage expenses.
November 2	The company received $4,633 cash from Liu Corporation for computer services performed.
November 5	The company purchased computer supplies for $1,040 cash from Harris Office Products.
November 8	The company billed Gomez Company $6,468 for services performed.
November 13	The company agreed to perform future services for Alexs Engineering Company. No work has yet been performed.
November 18	The company received $3,808 cash from IFM Company as partial payment of the October 28 bill.
November 22	The company paid $220 cash for miscellaneous expenses. Hint: Debit Miscellaneous Expenses for $220.
November 24	The company completed work and sent a bill for $4,450 to Alexs Engineering Company.
November 25	The company sent another bill to IFM Company for the past-due amount of $2,100.
November 28	The company paid $288 cash for mileage expenses.
November 30	The company paid $2,030 cash for Lyn Addie's wages for 14 days' work.
November 30	The company paid a $1,500 cash dividend.

Required: 1. Prepare journal entries to record each of the above transactions for Business Solutions. 2. Prepare ledger accounts (in balance column format) and post the journal entries from requirement 1 to them. 3. Prepare a trial balance as of the end of November.

AccountCashAccountsReceivableComputerSuppliesPrepaidInsurancePrepaidRentofficeEquipmentComputerEquipmentAccountsPayableNumber101106126128131163167201AccountCommonstockDividendsComputerServicesRevenueWagesExpenseAdvertisingExpenseMileageExpenseMiscellaneousExpensesRepairsExpense-ComputerNumber307319403623655676677684