Accounting Simulation:

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 $ $39,164106$ Accounts receivable $12,718126$ Computer supplies $2,545128$ Prepaid insurance $2,160131$ Prepaid rent $3,020163$ Office equipment $8,600164$ Accumulated depreciation$-$Office equipment $0167$ Computer equipment $22,800168$ Accumulated depreciation$-$Computer equipment $0201$ Accounts payable $0210$ Wages payable $0236$ Unearned computer services revenue $0301$ S$.$ Rey, Capital $72,000302$ S$.$ Rey, Withdrawals $6,400403$ Computer services revenue $31,239612$ Depreciation expense$-$Office equipment $0613$ Depreciation expense$-$Computer equipment $0623$ Wages expense $2,475637$ Insurance expense $0640$ Rent expense $0652$ Computer supplies expense $0655$ Advertising expense $1,718676$ Mileage expense $664677$ Miscellaneous expenses $180684$ Repairs expense$-$Computer $795$ Totals $ $103,239$ $ $103,239$

Journal entry worksheet

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Paid $$955$ cash to Hillside Mall for Business Solutions's share of mall

advertising costs.

Note: Enter debits before credits.

Prepare an adjusted trial balance as of December $31,2021.$

BUSINESS SOLUTIONS Adjusted Trial Balance December $31,2021$ Account Title Debit Credit Cash Accounts receivable Computer supplies Prepaid insurance Prepaid rent Office equipment Accumulated depreciation$-$Office equipment Computer equipment Accumulated depreciation$-$Computer equipment Accounts payable Wages payable Unearned computer services revenue S$.$ Rey, Capital S$.$ Rey, Withdrawals Computer services revenue Depreciation expense$-$Office equipment Depreciation expense$-$Computer equipment Wages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expense$-$Computer Totals