$\backslash$table$[[,,,],[164$: Accumulated Depreciation$-$Office Equipment$],[$Date$,$Debit,Credit,Balance$],[$December $01,,,0],[,,,],[,,,],[],[168$: Accumulated Depreciation$-$Computer Equipment$],[$Date$,$Debit,Credit,Balance$],[$December $01,,,0],[,,,],[,,,],[],[210$: Wages Payable$],[$Date$,$Debit,Credit,Balance$],[$December $01,,,0],[,,,],[,,,],[,,,],[,$Common Stock,$],[$Date$,$Debit,Credit,Balance$],[\backslash$table$[[$December $01],[$mber $01],[$December $01]],,,66,000],[,,,],[,,,],[,,,],[,,,],[319$: Dividends$],[$Date$,$Debit,Credit,Balance$]]$

$\backslash$table$[[,,,],[],[167$: Computer Equipmunt$],[$Date$,$Debit,Credit,Balance$],[$December $01,,,23,600],[,,,],[,,,],[],[201$: Accounts Payable$],[$Date$,$Debit,Credit,Balance$],[$December $01,,,0],[,,,],[,,,],[],[236$: Unearned Computer Services Revenue$],[$Date$,$Debit,Credit,Balance$],[$December $01,,,0],[],[],[],[315$: Retained Earnings$],[$Date$,$Debit,Credit,Balance$],[$December $01,,,0],[,,,$