QUESTION: Prepare the unadjusted trial balance, using the data above.

Credit Debit $ 38,564 13,518 2,645 2,840 3,eee 8,300 $ 23, 200 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 67,000 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 6,600 36,774 2,600 1,688 794 200 715 $183,774 $183,774 No Date General Journal Debit Credit 1 Dec 02 985 Advertising expense Cash 985 2 Dec 03 410 Repairs expense-Computer Cash 410 3 Dec 04 Cash 4,050 Accounts receivable 4,050 4 Dec 10 Wages expense 720 Cash 720 5 Dec 14 Cash > 2,300 Unearned computer services revenue 2,300 6 Dec 15 1,500 Computer supplies Accounts payable 1,500 7 Dec 16 No journal entry required 8 Dec 20 5,675 Cash Computer services revenue 5,675 9 Dec 28 3,700 Cash Accounts receivable 3,700 10 Dec 29 155 Mileage expense Cash O 155 11 Dec 31 Dividends 1,100 Cash 1,100 No Transaction General Journal Debit Credit 1 a. 3,565 Computer supplies expense Computer supplies 3,565 2 b. 510 Insurance expense Prepaid insurance 510 3 C. 480 Wages expense Wages payable 480 4 d. 1,450 Depreciation expense-Computer equipment Accumulated depreciationComputer equipment 1,450 5 e. 415 Depreciation expense-Office equipment Accumulated depreciationOffice equipment 415 6 f. 2,250 Rent expense Prepaid rent 2,250 101: Cash 106: Accounts Receivable Date Debit Credit Balance Date Debit Credit Balance Dec. 01 38.564 Dec. 01 13,518 Dec. 02 985 > 37.579 Dec. 04 4,050 9,468 5,768 410 Dec. 28 3,700 Dec. 03 Dec. 04 4,050 Dec. 10 720 37.169 41,219 40.409 42.799 48.474 Dec. 14 OOOOOOO 2.300 5.675 Dec. 20 Dec. 28 3.700 52.174 52.019 Dec. 29 155 Dec. 31 1.100 50.919 126: Computer Supplies Debit Credit 128: Prepaid Insurance Debit Credit Date Balance Date Balance Dec. 01 2.645 4,145 Deo. 01 Dec 31 Adj. 2,040 1,530 Dec. 15 1,500 510 Dec 31 Adj. 3.565 580 131: Prepaid Rent Debit Credit 163: Office Equipment Debit Credit Date Balance Date Balance Dec. 01 8,300 Dec. 01 Dec 31 Adj. 3.000 750 2.250 164: Accumulated Depreciation-Office Equipment Date Debit Credit Balance 167: Computer Equipment Debit Credit Date Balance 0 Dec. 01 23,200 Dec. 01 Dec 31 Adj. 415 415 201: Accounts Payable Debit Credit Date Balance 168: Accumulated Depreciation-Computer Equipment Date Debit Credit Balance Dec. 01 0 Dec 31 Adj. 1.450 1.450 Dec. 01 0 Dec. 15 1,500 1,500 210: Wages Payable Debit Credit 236: Unearned Computer Services Revenue Date Debit Credit Balance Date Balance Dec. 01 0 Dec. 01 Dec 31 Adi 0 480 480 Dec. 14 2,300 2.300 307: Common Stock 318: Retained Earnings Debit Credit Debit Credit Balance Date Dec. 01 Date Dec. 01 Balance 0 67.000 25,602 25,602 Dec. 31 Close Dec. 31 Close > 7.700 17,902 319: Dividends Debit Credit 403: Computer Services Revenue Debit Credit Date Balance Date Balance 6.600 Dec. 01 36,774 Dec. 01 Dec. 31 Dec. 31 Close 1.100 Dec. 20 5,675 42,449 7.700 0 7.700 Dec. 31 Close 42,449 0 612: Depreciation Expense-Office Equipment Date Debit Credit Balance 0 Dec. 01 Dec 31 Adi Dec. 31 Close 613: Depreciation Expense-Computer Equipment Date Debit Credit Balance Dec. 01 0 Dec 31 1,450 1,450 Dec. 31 Close 1.450 0 415 415 415 0 623: Wages Expense Debit Credit 637: Insurance Expense Debit Credit Date Balance Date Balance 2.800 Dec. 01 0 Dec. 01 Dec. 10 720 Dec 31 Adi 510 510 3.320 3.800 480 Dec. 31 Close 510 0 Dec 31 Adj. Dec. 31 Close 3.800 0 640: Rent Expense Debit Credit 652: Computer Supplies Expense Debit Credit Date Balance Date Balance Dec. 01 0 Dec. 01 0 2.250 3,565 3,565 Dec 31 Adi Dec. 31 Close 2.250 0 Dec 31 Adi Dec. 31 Close 2.250 3,565 0 655: Advertising Expense Debit Credit 676: Mileage Expense Debit Credit Date Balance Date Balance 704 Dec. 01 1.688 Dec. 01 Dec. 29 Dec. 02 985 2.673 155 859 Dec. 31 Close 2.673 0 Dec. 31 Close 859 0 677: Miscellaneous Expense Debit Credit 684: Repairs Expense-Computer Debit Credit Date Balance Date Balance Dec 01 200 Dec. 01 715 Dec. 31 Close 200 0 410 1.125 Dec. 03 Dec. 31 Close 1,125 0 Date Balance 901: Income Summary Debit Credit 42.449 16.847 Dec. 31 Close OO 42.449 25,602 Dec 31 Close Dec. 31 Close 25.602 0 BUSINESS SOLUTIONS Income Statement For Three Months Ended December 31, 2020 Revenue Computer services revenue s 42,449 s Expenses Mileage expense Miscellaneous expenses Insurance expense 859 200 510 3,800 1,450 415 Wages expense Depreciation expense-Computer equipment Depreciation expense-Office equipment Repairs expense-Computer Rent expense Computer supplies expense Advertising expense 1.125 2.250 >> 3,565 2,673 Total expenses 16,847 25,602 Net income > S BUSINESS SOLUTIONS Adjusted Trial Balance December 31, 2020 Account Title Debit Credit Cash S 50,919 Accounts receivable 5,768 580 1,530 Computer supplies Prepaid insurance Prepaid rent Office equipment Accumulated depreciation-office equipment 750 8,300 S 415 23,200 1,450 Computer equipment Accumulated depreciation-Computer equipment Accounts payable Wages payable 1.500 OOOO 480 Unearned computer services revenue 2,300 67.000 Common stock Retained earnings Dividends 0 7.700 42.449 Computer services revenue Depreciation expense-Office equipment Depreciation expense-Computer equipment 415 1,450 OO Wages expense 3.800 Insurance expense 510 Rent expense 2.250 3,565 Computer supplies expense Advertising expense 2,673 859 200 Mileage expense Miscellaneous expenses Repairs expense-Computer Totals 1.125 S 115,594 S 115,594 BUSINESS SOLUTIONS Statement of Retained Earnings For Three Months Ended December 31, 2020 Retained earnings. October 1, 2020 S Add: Net income 0 25,602 25.602 Less: Dividends Retained earnings. December 31, 2020 7.700 17,902 S BUSINESS SOLUTIONS Balance Sheet December 31, 2020 Assets Cash IS 50.919 5.788 580 750 1.530 IS 8,300 415 7.885 Accounts receivable Computer supplies Prepaid rent Prepaid insurance Office equipment Accumulated depreciation-office equipment Computer equipment Accumulated depreciation-Computer equipment Total Assets Liabilities Accounts payable Wages payable Unearned computer services revenue 23.200 1,450 21.750 89.182 IS IS 1,500 480 Blo 2.300 4.280 Total Liabilities Equity Common stock Retained earnings 67.000 >> 17.902 Total equity Total Liabilities and Equity 84.902 89.182 $ No Date General Journal Debit Credit 1 Dec. 31 42,449 Computer services revenue Income summary 42,449 2 Dec. 31 16.847 Income summary Mileage expense Miscellaneous expenses 859 200 Insurance expense 510 3.800 1,450 415 Wages expense Depreciation expense-Computer equipment Depreciation expense-Office equipment Repairs expense-Computer Rent expense Computer supplies expense Advertising expense 1.125 2,250 3,565 2,673 3 Dec. 31 25,602 Income summary Retained earnings 25.602 4 Dec. 31 7,700 Retained earnings Dividends 7.700 BUSINESS SOLUTIONS Post-Closing Trial Balance December 31, 2020 Debit Credit $ 50.919 5,768 580 1,530 750 8,300 $ 415 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 Totals 23,200 1,450 1,500 480 2.300 67.000 17,902 $ 91,047 $ 91.047 Business Solutions, Unadjusted Trial Balance, December 31, 2020 # Account Debit Credit 101 Cash 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 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 613 Totals