Prepare the unadjusted trial balance as of December 31, 2019.

Business Name December 31, 2019 No. Account Title Debit Credit 101 Cash $ 48,372 106 Accounts receivable 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 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 403 Computer services revenue 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 Totals 48,372 50,000A B C D The following is the unadjusted trial balance of Business Solutions as of November 30, 2019 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