SP 3 Serial Problem Business Solutions (Algo) LO P1, P2, P3, P4, P5 After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2021, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2021) follows. Number Account Title 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 Debit $ 38,964 Credit 13,018 2,645 2,160 3,120 8,300 23,200 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 0 307 Common stock 72,000 318 Retained earnings 319 Dividends 5,700 403 Computer services revenue 30,649 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 2,275 637 Insurance expense 640 Rent expense 652 Computer supplies expense. 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 901 Income summary Totals 1,668 654 170 775 $ 102,649 $ 102,649 Business Solutions had the following transactions and events in December 2021. December 2 Paid $965 cash to Hillside Mall for Business Solutions's share of mall advertising costs. December 3 Paid $410 cash for minor repairs to the company's computer. December 4 Received $4,150 cash from Alex's Engineering Company for the receivable from November.