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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 $ 38,564 106 Accounts receivable 12,618 126 Computer supplies 2,645 128 Prepaid insurance 1,980 131 Prepaid rent 3,140 163 Office equipment 8,600 164 Accumulated depreciationOffice equipment $ 0 167 Computer equipment 20,400 168 Accumulated depreciationComputer equipment 0 201 Accounts payable 0 210 Wages payable 0 236 Unearned computer services revenue 0 307 Common stock 63,000 318 Retained earnings 0 319 Dividends 6,000 403 Computer services revenue 36,419 612 Depreciation expenseOffice equipment 0 613 Depreciation expenseComputer equipment 0 623 Wages expense 2,175 637 Insurance expense 0 640 Rent expense 0 652 Computer supplies expense 0 655 Advertising expense 1,638 676 Mileage expense 664 677 Miscellaneous expenses 240 684 Repairs expenseComputer 755 901 Income summary 0 Totals 5 99,419 $ 99,419 \f\fRequired ZB Required 3 Required 4 Required 5 Required 6 Required 7 Required 8 Required 1 iRequired 2A Prepare adjusting entries to reflect a through f. (If no entry is required for a transaction/event, select "No journal entry required" in the rst account eld.) 1 a. Computer supplies expense 580 0 530 o Computer supplies 2 b. Insurance expense Prepaid insurance 3 c. Wages expense Wages payable 4 d. Depreciation expenseComputer equipment Accumulated depreciationComputer equipment 5 e. Depreciation expenseOfce equipment Accumulated depreciationOfce equipment 6 f. Rent expense Prepaid rent \f\f\f\f\f\f\f\fRequired 1 Required 2A Required 23 Required 3 Required 4 Required 5 Required 6 Required 7 g Required 8 Record the necessary closing entries as of December 31, 2021. \f