SP 4 Serial Problem (Algo) Business Solutions LO P2 The December 31, 2021, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2021) follows. Number Account Title Debit Credit 101 Cash $ 50,008 106 Accounts receivable 5,568 126 Computer supplies 680 128 Prepaid insurance 1,575 131 Prepaid rent 750 163 Office equipment 8,300 164 Accumulated depreciationOffice equipment $ 415 167 Computer equipment 21,600 168 Accumulated depreciationComputer equipment 1,350 201 Accounts payable 2,000 210 Wages payable 460 236 Unearned computer services revenue 1,700 301 S. Rey, Capital 65,000 302 S. Rey, Withdrawals 7,100 403 Computer services revenue 41,584 612 Depreciation expenseOffice