please help me sort out these accounts.

After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2019, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2019) follows. Credit Debit $ 38,464 13,118 2,545 2,100 3,000 8,300 $ 0 20,000 No. 101 106 126 128 131 163 164 167 168 201 210 236 307 318 319 403 612 613 623 637 640 652 655 676 677 684 Account Title Cash Accounts receivable Computer supplies Prepaid insurance Prepaid rent Office equipment Accumulated depreciation office equipment Computer equipment Accumulated depreciation-Computer equipment Accounts payable Wages payable Unearned computer services revenue Common stock Retained earnings Dividends Computer services revenue Depreciation expense-Office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expense-Computer Totals 0 0 0 0 68,000 0 6,500 31,509 0 0 2,225 0 0 0 1,628 604 220 805 $ 99,509 $99,509 Business Solutions had the following transactions and events in December 2019. Dec. 2 Paid $935 cash to Hillside Mall for Business Solutions' share of mall advertising costs. 3 Paid $400 cash for minor repairs to the company's computer. 4 Received $4,150 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 $120 per day. 14 Notified by Alex's Engineering Co. that Business Solutions' bid of $7,100 on a proposed project has been accepted. Alex's paid a $1,900 cash advance to Business Solutions. 15 Purchased $1,700 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 $6,275 cash. 22- Took the week off for the holidays. 26 28 Received $3,800 cash from Gomez Co. on its receivable. 29 Reimbursed S. Rey for business automobile mileage (500 miles at $0.23 per mile). 31 The company paid $1,100 cash in dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months. a. The December 31 inventory count of computer supplies shows $670 still available. b. Three months have expired since the 12-month insurance premium was paid in advance. C. As of December 31, Lyn Addie has not been paid for four days of work at $120 per day. d. The computer system, acquired on October 1, is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value. f. Three of the four months' prepaid rent have expired. Required: 1. Prepare journal entries to record each of the December transactions and events for Business Solutions. 2-a. Prepare adjusting entries to reflect a through f. 2-b. Post the journal entries to record each of the December transactions from Requirement 1 and adjusting entries from Requirement 2A. After completing Requirement 7, post the closing entries to the general ledger accounts. 3. Prepare an adjusted trial balance as of December 31, 2019. 4. Prepare an income statement for the three months ended December 31, 2019. 5. Prepare a statement of retained earnings for the three months ended December 31, 2019. 6. Prepare a balance sheet as of December 31, 2019. 7. Record the necessary closing entries as of December 31, 2019 and then post the closing entries to the general ledger in Requirement 2B 8. Prepare a post-closing trial balance as of December 31, 2019. Req 1 Red 2A Req 2B Req3 Req 4 Reg 5 Reg 6 Req 7 Req 8 Post the journal entries to record each of the December transactions from Requirement 1 and adjusting entries from Requirement 2A. After completing Requirement 7, post the closing entries to the general ledger accounts. 101: Cash 106: Accounts Receivable Date Debit Credit Balance Date Debit Credit Balance Dec. 01 38,464 Dec. 01 13,118 126: Computer Supplies Debit Credit 128: Prepaid Insurance Debit Credit Date Balance Balance 2,545 Date Dec. 01 Dec. 01 2,100 131: Prepaid Rent Debit Credit 163: Office Equipment Debit Credit Date Balance Balance 3,000 Date Dec. 01 Dec. 01 8,300 164: Accumulated Depreciation Office Equipment Date Debit Credit Balance Dec. 01 167: Computer Equipment Debit Credit Date Balance 20,000 0 Dec. 01 168: Accumulated DepreciationComputer Equipment Date Debit Credit Balance Dec. 01 201: Accounts Payable Debit Credit Balance Date Dec. 01 0 0 210: Wages Payable Debit Credit Date Balance 236: Unearned Computer Services Revenue Date Debit Credit Balance Dec. 01 Dec. 01 0 0 307: Common Stock Debit Credit 318: Retained Earnings Debit Credit Balance Date Dec. 01 Balance 68,000 Date Dec. 01 0 319: Dividends Debit Credit 403: Computer Services Revenue Debit Credit Date Dec. 01 Balance 6,500 Date Dec. 01 Balance 31,509 612: Depreciation Expense-Office Equipment Date Debit Credit Balance Dec. 01 613: Depreciation Expense-Computer Equipment Date Debit Credit Balance Dec. 01 0 623: Wages Expense Debit Credit 637: Insurance Expense Debit Credit Date Balance Date Balance Dec. 01 2,225 Dec. 01 0 640: Rent Expense Debit 652: Computer Supplies Expense Debit Credit Credit Balance Date Balance Date Dec. 01 0 Dec. 01 0 655: Advertising Expense Debit Credit 676: Mileage Expense Debit Credit Date Dec. 01 Balance 1,628 Date Dec. 01 Balance 604 677: Miscellaneous Expense Debit Credit 684: Repairs Expense-Computer Debit Credit Date Balance 220 Date Dec. 01 Balance 805 Dec. 01 901: Income Summary Debit Credit Date Balance