The December 31, 2021, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2021) follows. Number Account Title Debit Credit 101 Cash $ 51,769 106 Accounts receivable 4,868 126 Computer supplies 660 128 Prepaid insurance 1,665 131 Prepaid rent 760 163 Office equipment 8,600 164 Accumulated depreciationOffice equipment $ 430 167 Computer equipment 22,800 168 Accumulated depreciationComputer equipment 1,425 201 Accounts payable 1,100