After the success of the companys first two months, Santana Rey continues to operate Business Solutions. The November 30, 2015, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2015) follows.

No.	Account Title	Debit			Credit
101	Cash	$	38,864
106	Accounts receivable		12,818
126	Computer supplies		2,545
128	Prepaid insurance		2,040
131	Prepaid rent		3,180
163	Office equipment		8,900
164	Accumulated depreciationOffice equipment				$	0
167	Computer equipment		23,200
168	Accumulated depreciationComputer equipment					0
201	Accounts payable					0
210	Wages payable					0
236	Unearned computer services revenue					0
307	Common stock					67,000
318	Retained earnings					0
319	Dividends		5,900
403	Computer services revenue					36,279
612	Depreciation expenseOffice equipment		0
613	Depreciation expenseComputer equipment		0
623	Wages expense		2,475
637	Insurance expense		0
640	Rent expense		0
652	Computer supplies expense		0
655	Advertising expense		1,688
676	Mileage expense		644
677	Miscellaneous expenses		240
684	Repairs expenseComputer		785
	Totals	$	103,279		$	103,279

Question: Need help on how to post the following adjusting entries below.

Business Solutions had the following transactions and events in December 2015.

Dec.	2	Paid $975 cash to Hillside Mall for Business Solutions share of mall advertising costs.
	3	Paid $480 cash for minor repairs to the companys computer.
	4	Received $4,650 cash from Alexs Engineering Co. for the receivable from November.
	10	Paid cash to Lyn Addie for six days of work at the rate of $110 per day.
	14	Notified by Alexs Engineering Co. that Business Solutions bid of $8,000 on a proposed project has been accepted. Alexs paid a $1,800 cash advance to Business Solutions.
	15	Purchased $1,200 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 $6,575 cash.
	2226	Took the week off for the holidays.
	28	Received $3,100 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 $1,400 cash in dividends.

The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the companys first three months:

a.	The December 31 inventory count of computer supplies shows $600 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 $110 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.