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After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2018, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2018) follows. Account Title Debit Credit No. 101 Cash $ 38,764 106 Accounts receivable 13,218 2,545 126 Computer supplies Prepaid insurance Prepaid rent 128 2,100 131 3,080 163 Office equipment 8,900 164 Accumulated depreciation-Office equipment 0 167 107 23, 200 Computer equipment 168 Accumulated depreciation-Computer equipment 0 201 Accounts payable 0 210 Wages payable 0 236 Unearned computer services revenue 0 307 Common stock 72,000 0 318 Retained earnings 319 Dividends 6,600 403 Computer services revenue 32, 289 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 0 623 Wages expense 2,525 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense Mileage expense 1,668 684 676 210 677 Miscellaneous expenses 684 Repairs expense-Computer 795 Totals $104,289 $104,289 $ Business Solutions had the following transactions and events in December 2018. Dec. 2 Paid $1,015 cash to Hillside Mall for Business Solutions' share of mall advertising costs. 3 Paid $430 cash for minor repairs to the company's computer. 4 Received $4,650 cash from Alex's Engineering Co. for the receivable from November. 10 Paid cash to Lyn Addie for six days of work at the rate of $100 per day. 14 Notified by Alex's Engineering Co. that Business Solutions' bid of $7,300 on a proposed project has been accepted. Alex's paid a $1,900 cash advance to Business Solutions. 15 Purchased $1,400 of computer supplies on credit from Harris Office Products. 16 Sent a reminder to Gomez Co. to pay the fee for services recorded on November 8. 20 Completed a project for Liu Corporation and received $6,525 cash. 22- Took the week off for the holidays. 26 28 Received $3,400 cash from Gomez Co. on its receivable. 29 Reimbursed S. Rey for business automobile mileage (500 miles at $0.32 per mile). 31 The company paid $1,100 cash in 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 $630 still available. b. Three months have expired since the 12-month insurance premium was paid in advance. c. As of December 31, Lyn Addie has not been paid for four days of work at $100 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 have expired. Date Dec. 01 Date Dec. 01 Date Dec. 01 Cash Debit Credit Computer Supplies Debit Credit Prepaid Rent Debit Credit Balance 38,764 Balance 2,545 Balance 3,080 Date Dec. 01 Date Dec. 01 Date Dec, 01 Accounts Receivable Debit Credit Prepaid Insurance Debit Credit Office Equipment Debit Credit Balance 13,218 Balance 2,100 Balance 8,900 Accumulated Depreciation Office Equipment Date Debit Credit Balance Accumulated Depreciation-Computer Equipment Date Debit Credit Balance Balance Balance Dec. 01 Dec. 01 Date Dec. 01 Date Dec. 01 Date Dec. 01 Wages Payable Debit Common Stock Debit Debit Credit Dividends Credit Credit 0 Balance 0 72,000 Date 0 Dec. 01 6,600 Dec. 01 Date Date Dec. 01 Date Dec. 01 Date Dec. 01 Computer Equipment Debit Credit Accounts Payable Debit Credit Unearned Computer Services Revenue Debit Credit Retained Earnings Debit Credit Computer Services Revenue Debit Credit Balance 23,200 Balance 0 Balance 0 Balance 0 Balance 32,289 Date Dec. 01 Date Dec. 01 Date Dec. 01 Date Dec. 01 Depreciation Expense-Office Equipment Debit Credit Wages Expense Debit Credit Rent Expense Debit Credit Advertising Expense Debit Credit Balance Balance 0 2,525 Balance Balance 0 1,668 Depreciation Expense-Computer Equipment Date Debit Credit Insurance Expense Debit Credit Computer Supplies Expense Debit Credit Mileage Expense Dec. 01 Date Dec. 01 Date Dec. 01 Date Dec. 01 Debit Credit Balance 0 Balance 0 Balance Balance 0 684 Date Dec. 01 Date Miscellaneous Expense Debit Credit Income Summary Debit Credit Balance 210 Balance Date Dec. 01 Repairs Expense-Computer Debit Credit Balance 795