Serial Problem Business Solutions LO P1, P2, P3

After the success of the companys first two months, Santana Rey continues to operate Business Solutions. The November 30, 2017, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2017) follows.

PLEASE HELP, its a ^ part question. I did all but this part because im having trouble understanding

No.	Account Title	Debit			Credit
101	Cash	$	39,164
106	Accounts receivable		12,818
126	Computer supplies		2,645
128	Prepaid insurance		2,100
131	Prepaid rent		2,920
163	Office equipment		8,600
164	Accumulated depreciationOffice equipment				$	0
167	Computer equipment		22,800
168	Accumulated depreciationComputer equipment					0
201	Accounts payable					0
210	Wages payable					0
236	Unearned computer services revenue					0
301	S. Rey, Capital					66,000
302	S. Rey, Withdrawals		6,400
403	Computer services revenue					37,194
612	Depreciation expenseOffice equipment		0
613	Depreciation expenseComputer equipment		0
623	Wages expense		2,450
637	Insurance expense		0
640	Rent expense		0
652	Computer supplies expense		0
655	Advertising expense		1,688
676	Mileage expense		684
677	Miscellaneous expenses		200
684	Repairs expenseComputer		725
	Totals	$	103,194		$	103,194

Business Solutions had the following transactions and events in December 2017.

Dec.	2		Paid $950 cash to Hillside Mall for Business Solutions share of mall advertising costs.
	3		Paid $500 cash for minor repairs to the companys computer.
	4		Received $4,050 cash from Alexs Engineering Co. for the receivable from November.
	10		Paid cash to Lyn Addie for six days of work at the rate of $125 per day.
	14		Notified by Alexs Engineering Co. that Business Solutions bid of $7,900 on a proposed project has been accepted. Alexs paid a $1,700 cash advance to Business Solutions.
	15		Purchased $1,300 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 $5,975 cash.
	2226		Took the week off for the holidays.
	28		Received $3,800 cash from Gomez Co. on its receivable.
	29		Reimbursed S. Rey for business automobile mileage (400 miles at $0.24 per mile).
	31		S. Rey withdrew $1,000 cash from the company for personal use.

The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the companys first three months:

1. The December 31 inventory count of computer supplies shows $640 still available.
2. Three months have expired since the 12-month insurance premium was paid in advance.
3. As of December 31, Lyn Addie has not been paid for four days of work at $125 per day.
4. The computer system, acquired on October 1, is expected to have a four-year life with no salvage value.
5. The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value.
6. Three of the four months' prepaid rent has expired.

2-b. Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger.

Cash Accounts Receivable Date Debit Credit Balance Date Debit Credit Balance 39,164 12,818 Dec. 01 Dec. 02 Dec. 01 Dec. 04 Dec. 28 Dec. 03 Dec. 04 Dec. 10 Dec. 14 Dec. 20 Dec. 28 Dec. 29 Dec. 31 Computer Supplies Debit Credit Prepaid Insurance Debit Credit Date Date Balance 2,645 Balance 2,100 Dec. 01 Dec. 01 Dec. 15 Dec. 31 Dec. 31 Prepaid Rent Debit Credit Office Equipment Debit Credit Date Date Dec. 01 Dec. 31 Balance 2,920 Balance 8,600 Dec. 01 Accumulated Depreciation Office Equipment Date Debit Credit Balance Computer Equipment Debit Credit Date Balance Dec. 01 0 Dec. 01 22,800 Dec. 31 Accumulated Depreciation-Computer Equipment Date Debit Credit Balance Accounts Payable Debit Credit Date Balance Dec. 01 0 Dec. 01 0 Dec. 31 Dec. 15 Wages Payable Debit Credit Unearned Computer Services Revenue Debit Credit Balance Date Balance Date Dec. 01 0 Dec. 01 0 Dec. 31 Dec. 14 S. Rey, Capital Debit Credit S. Rey, Withdrawals Debit Credit Date Balance Date Balance Dec. 01 66,000 Dec. 01 6,400 Computer Services Revenue Debit Credit Depreciation Expense-Office Equipment Debit Credit Balance Date Date Balance 37,194 Dec. 01 0 Dec. 01 Dec. 20 Dec. 31 Depreciation Expense-Computer Equipment Date Debit Credit Balance Dec. 01 Wages Expense Debit Credit Date Balance 0 2,450 Dec. 31 Dec. 01 Dec. 10 Dec. 31 Insurance Expense Debit Credit Rent Expense Debit Credit Date Balance Date Balance Dec. 01 0 Dec. 01 0 Dec. 31 Dec. 31 Computer Supplies Expense Debit Credit Advertising Expense Debit Credit Date Balance Date Balance Dec. 01 0 Dec. 01 1,688 1,684 Dec. 31 Dec. 02 4 Mileage Expense Debit Credit Miscellaneous Expenses Debit Credit Date Balance Date Balance 200 Dec. 01 684 Dec. 01 Dec. 29 Dec. 29 Repairs Expense - Computer Debit Credit Date Balance Dec. 01 725 Dec. 03