Prepare t-accounts for each account. Please refer to the attached workbook 'unadjusted trial balance (Nov. 30)'.

A B C D The following is the unadjusted trial balance of Business Solutions as of November 30, 201 No. Account Title Debit Credit 101 Cash $ 38,264 106 Accounts receivable 12,618 126 Computer supplies 2,545 128 Prepaid insurance 2,220 131 Prepaid rent 3,300 163 Office equipment 8,000 164 Accumulated depreciation - office equipment 167 Computer equipment 20,000 168 Accumulated depreciation - computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 307 Common stock 73,000 318 Retained earnings 319 Dividends 5,600 403 Computer services revenue 25,659 612 Depreciation expense - office equipment 613 Depreciation expense - computer equipment 623 Wages expense 2,625 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 1,728 676 Mileage expense 704 677 Miscellaneous expenses 250 684 Repairs expense - computer 805 Totals 98,659 98,659