The December $31,2021,$ adjusted trial balance of Business Solutions $($reflecting its transactions from October through December of $2021)$ follows.

$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$$48,372,],[106,$Accounts receivable,$5,668,],[126,$Computer supplies $.,580,],[128,$Prepaid insurance,$1,665,],[131,$Prepaid rent,$825,],[163,$Office equipment,$8,000,],[164,$Accumulated depreciation$-$office equipment,,$$400$