1 of 4 n October 1, 2014, Adriana Lopez launched a computer services company called Success Systems, which provides consulting services, computer systems installations, and custom program development. Lopez adopts the calendar year for reporting purposes and prepared the company's first set of financial statements on December 31, 2014. The company has been successful, and its list of customers has grown. To accommodate the growth, the accounting system is modified to set up separate accounts for each customer. The following chart of accounts includes the account number used for each account and any balance as of December 31, 2014. Lopez decided to add a fourth digit with a decimal point to the 106 account number that had been used for the single Accounts Receivable account. This modification allows the company to continue using the existing chart of accounts SUCCESS SYSTEMS Trial Balance January 1, 2015 Acct Debit Credit 101 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 119 Cash Accounts Receivable - ABC Service Corp Accounts Receivable Bobcat Co Accounts Receivable-Colburt Co Accounts Receivable - Delta Corp Accounts Receivable - Energy Co Accounts Receivable-Five Bros, Inc. Accounts Receivable - Good Times, Inc Accounts Receivable Hard Leasing Accounts Receivable Inventory, Inc. Merchandise Inventory 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 $ 15,000 5,500 14,000 3,500 4,200 4,800 15,400 163 $ 550 167 168 201 210 236 42,000 1,500 2,100 1,620 6,000