The December 31, 2015, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2015) follows.

No	Account Title	Debit			Credit
101	Cash	$	52,232
106	Accounts receivable		4,768
126	Computer supplies		660
128	Prepaid insurance		1,485
131	Prepaid rent		765
163	Office equipment		8,500
164	Accumulated depreciationOffice equipment				$	425
167	Computer equipment		23,600
168	Accumulated depreciationComputer equipment					1,475
201	Accounts payable					2,100
210	Wages payable					420
236	Unearned computer services revenue					1,600
301	S. Rey, Capital					65,000
302	S. Rey, Withdrawals		7,800
403	Computer services revenue					45,704
612	Depreciation expenseOffice equipment		425
613	Depreciation expenseComputer equipment		1,475
623	Wages expense		3,375
637	Insurance expense		495
640	Rent expense		2,295
652	Computer supplies expense		4,085
655	Advertising expense		2,653
676	Mileage expense		716
677	Miscellaneous expenses		210
684	Repairs expenseComputer		1,185
901	Income summary					0
	Totals	$	116,724		$	116,724