Please zoom in to read after the success of the company's first two months, Santana Rey continues to Opelate busntessus unadjusted trial balance of Business Solutions $($reflecting its transactions for October and Novembe

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

Oecember $2$ Paid $$1,925$ cash to Hiliside Mall for Business Solutions's share of mall adventising costs.

December $3$ paid $$5$ cash for minor repairs to the company's computer.

Oecember i$4$ Received $$3,953$ Cash from Alex's Engineering Company for the recelvable from November.

December iA Notified by Alex's Engineering Company that Eusines solutions per day.

Decenber is Purchased $$2,190$ of computer supplies on credit, from Harris office products.

Decembar $20$ completed reminder to Gomez Company to psy the fee'foriservices recorded on November $8.$

becember $22-26$ Took the week off for the holidays.

Decomber $28$ Recived $33,600$ cash from Gamez Company on its recetvable.

December $39$ Rejmbursed $$.$ Rey for business automobite mileage $(600$ miles at $$0\mathrm{.}32$ per mile$).$

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 $$580$ still avallable.

b$.$ Three months have expired stnce the $12-$month insurance premium was paid in advance.

c$.$ As of December $31,$ Lyn Addle has not been patd for four days of work at $$125$ 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 explred.

Recond the necessary dosing entries as of December $31,2021.$

Journal entry worksheet

$1$

$2$

$3$

$4$

Record the entry to close the expense account$($s$).$

Note: Enter debits before credits.

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