After the success of the company$$s first two months, Santana Rey continues to operate Business Solutions. The November $30,2021,$ unadjusted trial balance of Business Solutions $($reflecting its transactions for October and November of $2021)$ follows.

Number Account Title Debit Credit

$101$ Cash $ $39,264$

$106$ Accounts receivable $13,118$

$126$ Computer supplies $2,645$

$128$ Prepaid insurance $2,220$

$131$ Prepaid rent $3,140$

$163$ Office equipment $8,800$

$164$ Accumulated depreciation$$Office equipment $ $0$

$167$ Computer equipment $22,800$

$168$ Accumulated depreciation$$Computer equipment $0$

$201$ Accounts payable $0$

$210$ Wages payable $0$

$236$ Unearned computer services revenue $0$

$307$ Common stock $66,000$

$318$ Retained earnings $0$

$319$ Dividends $6,300$

$403$ Computer services revenue $38,184$

$612$ Depreciation expense$$Office equipment $0$

$613$ Depreciation expense$$Computer equipment $0$

$623$ Wages expense $2,550$

$637$ Insurance expense $0$

$640$ Rent expense $0$

$652$ Computer supplies expense $0$

$655$ Advertising expense $1,698$

$676$ Mileage expense $664$

$677$ Miscellaneous expenses $200$

$684$ Repairs expense$$Computer $785$

$901$ Income summary $0$

Totals $ $104,184$ $ $104,184$

Business Solutions had the following transactions and events in December $2021.$

December $2$ Paid $$1,000$ cash to Hillside Mall for Business Solutions's share of mall advertising costs.

December $3$ Paid $$470$ cash for minor repairs to the company$$s computer.

December $4$ Received $$4,950$ cash from Alex$$s Engineering Company for the