shows everything is correct but is not complete

After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2017, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2017) follows. Credit No. 101 Account Title Debit 39,164 13,418 2,545 2,100 3,220 8,300 Cash 106 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 Common stock Retained earnings Dividends 126 128 131 163 164 167 168 201 22,400 210 236 307 318 0 68,000 0 319 5,700 403 612 613 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 34,629 C 623 2,475 637 640 C 652 655 1,718 676 634 677 210 684 Repairs expense-Computer Totals 745 $102,629 $102,629 Business Solutions had the following transactions and events in December 2017 Dec 2 Paid $1, 025 cash to Hillside Mall for Business Solutions' share of mall advertising costs 3 Paid $460 cash for minor repairs to the company's computer. 4 Received $4,150 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 $115 per day. 14 Notified by Alex's Engineering Co. that Business Solutions bid of $7,100 on a proposed project has been accepted. Alex's paid a $1,700 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 $6,375 cash 22- Took the week off for the holidays 26 28 Received $3,800 cash from Gomez Co. on its receivable. 29 Reimbursed s. Rey for business automobile mileage (600 miles at $0.22 per mile) 31 The company paid $1,200 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 $680 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 $115 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. Req 3 Req 1 Req 2A Req 2B Req 4 Req 5 Req 6 Req 7 Req 8 Prepare journal entries to record each of the December transactions and events for Business Solutions. (If no transaction/event, select "No Journal Entry Required" in the first account field.) entry is requir View transaction list View journal entry worksheet No Date General Journal Debit Credit Advertising expense 1 Dec 02 1,025 Cash 1,025 Repairs expense-Computer 460 2 Dec 03 Cash 460 3 Dec 04 Cash 4,150 Accounts receivable 4,150 4 Wages expense Dec 10 690 Cash 690 1,700 5 Dec 14 Cash Unearned computer services revenue 1,700 Prev 1 of 1 Next Cash 1,700 5 Dec 14 Unearned computer services revenue 1,700 6 Dec 15 Computer supplies 1,200 Accounts payable 1,200 No journal entry required 7 Dec 16 Cash 8 Dec 20 6,375 Computer services revenue 6,375 3,800 9 Dec 28 Cash Accounts receivable 3,800 10 Dec 29 Mileage expense 132 Cash 132 11 Dec 31 Dividends 1,200 Cash 1,200 Req 1 Req 2A 1 of Prev Next View journal entry worksheet View transaction list No Transaction General Journal Debit Credit Computer supplies expense 1 3,065 a. Computer supplies 3,065 2 b. Insurance expense 525 Prepaid insurance 525 3 Wages expense 460 Wages payable 460 Depreciation expense-Computer equipment Accumulated depreciation-Computer equipment 1,400 4 d. 1,400 Depreciation expense-Office equipment 5 415 e. Accumulated depreciation-Office equipment 415 6 f. Rent expense 2,415 Prepaid rent 2,415 > Req 1 Req 2B Cash Accounts Receivable Date Debit Credit Date Credit Balance Debit Balance Dec. 01 Dec. 01 39.164 13,418 Dec. 04 Dec. 04 43,314 9,268 4,150 4,150 Dec. 14 Dec. 28 1,700 45,014 3,800 5,468 Dec. 20 6,375 51,389 Dec. 28 3,800 55,189 Dec. 02 1,025 54,164 Dec. 03 53,704 460 Dec. 10 690 53,014 Dec. 29 132 52,882 Dec. 31 1.200 51,682 Computer Supplies Prepaid Insurance Date Debit Credit Balance Date Debit Credit Balance Dec. 01 Dec. 01 2,100 2,545 Dec. 15 Dec. 31 525 1,200 3,745 1,575 Dec. 31 3,065 680 Prepaid Rent Office Equipment Prepaid Rent Office Equipment Date Debit Credit Balance Date Debit Credit Balance Dec. 01 Dec. 01 3,220 8,300 Dec. 31 2,415 805 Accumulated Depreciation-Office Equipment Computer Equipment Balance Credit Balance Date Debit Credit Date Debit Dec. 01 Dec. 01 0 22,400 Dec. 31 415 415 Accumulated Depreciation-Computer Equipment Accounts Payable Credit Date Debit Credit Balance Date Debit Balance Dec. 01 0 Dec. 01 0 Dec. 15 Dec. 31 1,400 1,200 1,400 1,200 Wages Payable Unearned Computer Services Revenue Date Debit Credit Balance Date Debit Credit Balance Dec. 01 Dec. 01 0 0 Dec. 14 Dec. 31 460 460 1,700 1,700 Wages Payable Unearned Computer Services Revenue Credit Date Debit Credit Balance Date Debit Balance 0 Dec. 01 Dec. 01 0 Dec. 31 Dec. 14 460 460 1,700 1,700 Common Stock Retained Earnings Debit Credit Balance Credit Date Date Debit Balance Dec. 01 68,000 Dec. 01 0 Dec. 31 6,900 (6,900) Dec. 31 24,635 17,735 Computer Services Revenue Dividends Credit Credit Balance Date Debit Balance Date Debit Dec. 01 5,700 Dec. 01 34,629 Dec. 31 Dec. 31 6,900 Dec. 20 1,200 6,375 41.004 6,900 Dec. 31 0 6,375 47,379 47,379 Depreciation Expense-Computer Equipment Depreciation Expense-Office Equipment Date Debit Credit Balance Date Debit Credit Balance Dec 01 Dec 01 Depreciation Expense-Office Equipment Depreciation Expense-Computer Equipment Credit Date Debit Credit Balance Date Debit Balance ec. 01 Dec. 01 Dec. 31 . 31 415 415 1,400 1,400 ec. 31 Dec. 31 0 415 0 1,400 Insurance Expense Wages Expense Debit Credit Date Credit Balance Date Debit Balance ec. 01 2,475 Dec. 01 0 Dec. 31 ec. 10 525 690 3,165 525 Dec. 31 c. 31 0 460 3,625 525 3,625 c. 31 Rent Expense Computer Supplies Expense Date Debit Credit Balance Date Debit Credit Balance ec. 01 Dec. 01 . 31 2,415 Dec. 31 2,415 3,065 3,065 Dec. 31 . 31 2,415 3,065 0 Advertising Expense Mileage Expense Credit Date Debit Balance Date Debit Credit Balance ny work 0 0 Advertising Expense Mileage Expense Credit Date Debit Credit Balance Date Debit Balance Dec. 01 1,718 Dec. 01 634 Dec. 02 Dec. 29 1,025 2,743 132 766 Dec. 31 Dec. 31 2,743 766 0 0 Miscellaneous Expense Repairs Expense-Computer Debit Balance Credit Date Credit Date Debit Balance Dec. 01 Dec. 01 210 745 Dec. 31 Dec. 03 210 0 460 1,205 Dec. 31 1,205 0 Income Summary Date Debit Credit Balance 16,369 Dec. 31 (16,369) Dec. 31 24,635 (41,004) Dec. 31 41,004 0 Adjusted Trial Balance December 31, 2017 Account Title Debit Credit Cash 51,682 5.468 Accounts receivable Computer supplies 680 1,575 Prepaid insurance 805 Prepaid rent Office equipment 8,300 Accumulated depreciation-Office equipment 415 Computer equipment Accumulated depreciation-Computer equipment Accounts payable 22,400 1,400 1,200 Wages payable 460 Unearned computer services revenue 1,700 68,000 Common stock Retained earnings Dividends 0 6,900 Computer services revenue 41,004 Depreciation expense-Office equipment 415 1,400 Depreciation expense-Computer equipment Wages expense 3,625 Insurance expense 525 Rent expense 2,415 Computer supplies expense 3,065 Advertising expense 2,743 Mileage expense 766 Miscellaneous expenses 210 Repairs expense-Computer 1,205 $ Totals 114,179 S 114,179 Req 2B Req 4 BUSINESS SOLUTIONS Income Statement For Three Months Ended December 31, 2017 Revenue $ Computer services revenue 41,004 Expenses Depreciation expense-Office equipment $ 415 Depreciation expense Computer equipment 1,400 Wages expense 3,625 Insurance expense 525 Rent expense 2,415 Computer supplies expense 3,065 2,743 Advertising expense Mileage expense 766 Miscellaneous expenses 210 Repairs expense-Computer 1,205 Total expenses 16,369 Net income $ 24,635