The December $31,2021,$ adjusted trial balance of Business Solutions $($reflecting its transactions from October through December of $2021)$ follows.

$\backslash$table$[[$Vumber$,$Account Title,Debit,Credit$],[101,$Cash,$$51,634,],[106,$Accounts receivable,$4,968,],[126,$Computer supplies,$680,],[128,$Prepaid insurance,$1,530,],[131,$Prepaid rent,$790,],[163,$office equipment,$8,400,],[164,$Accumulated depreciation$-0$ffice equipment,,$$420$