The November 30,2021 , unadjusted trial balance of Best Bytes is found in the Trial balance tab. Best Bytes had the following transactions and events in December 2021. December 2 Paid $1,060 cash to Lakeview Mall for Best Bytes' share of mall advertising costs. December 3 Paid $520 cash for minor repairs to the company's computer. December 4 Received $6,000 cash from Sanchez Engineering Co. for the receivable from November. December 10 Paid cash to Sandy Perry for six days of work at the rate of $220 per day. December 14 Notified by Sanchez Engineering Co. that Best Bytes' bid of $7,100 on a proposed project has been accepted. Sanchez paid a $1,550 cash advance to Best Bytes. December 15 Purchased $1,700 of computer supplies on credit from Ryan Office Products. December 16 Sent a reminder to Marshall Co. to pay the fee for services recorded on November 8 . December 20 Completed a project for Fox Corporation and received $6,800cash. December 22-26 Took the week off for the holidays. December 28 Received $3,800 cash from Marshall Co. on its receivable. December 29 Reimbursed K. Perry for business automobile mileage (700 miles at $0.32 per mile). December 31 Paid $1,900 cash for dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months: a. The December 31 inventory count of computer supplies shows $1,060 still available. b. Three months have expired since the 12-month insurance premium was paid in advance. c. As of December 31, Sandy Perry has not been paid for four days of work at $220 per day. d. The computer system, acquired on October 1 , is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1 , is expected to have a five-year life with no salvage value. f. Three of the four months' prepaid rent has expired. Journal entry worksheet The computer system, acquired on October 1 , is expected to have a four-year life with no salvage value. Prepare the required adjusting entry, if any. Note: Enter debits before credits. Journal entry worksheet The office equipment, acquired on October 1 , is expected to have a five-year life with no salvage value. Prepare the required adjusting entry, if any. Note: Enter debits before credits. Journal entry worksheet