3. Prepare a 6-column work sheet (similar to the one shown in Exhibit 3.13) that includes the unadjusted trial balance, the March 31 adjustments (a) through (g), and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjustments or post them to the ledger. In response to requests from customers, S. Rey will begin selling computer software. The company will extend credit terms of \\( 1 / 10, n / 30 \\), FOB shipping point, to all customers who purchase this merchandise. However, no cash discount is available on consulting fees. Additional accounts (Nos. 119, 413,414, 415, and 502) are added to its general ledger to accommodate the company's new merchandising activities. Its transactions for January through March follow: Jan. 4 The company paid cash to Lyn Addie for five days' work at the rate of \\( \\$ 125 \\) per day. Four of the five days relate to wages payable that were accrued in the prior year. 5 Santana Rey invested an additional \\$25,000 cash in the company. 7 The company purchased \\( \\$ 5,800 \\) of merchandise from Kansas Corp. with terms of \\( 1 / 10, \\mathrm{n} / 30 \\), F0B \\begin{tabular}{|l|l|l|} \\hline 106.8 & KC, Inc. \\\\ \\hline 106.9 & Dream, Inc. \\\\ \\hline 119 & Merchandise inventory \\\\ \\hline 126 & Computer supplies \\\\ \\hline 128 & Prepaid insurance \\\\ \\hline 131 & Prepaid rent & Office equipment \\\\ \\hline 163 & Accumulated depreciation-Office equipment \\\\ \\hline 164 & Computer equipment \\\\ \\hline 167 & Accumulated depreciation-Computer equipment \\\\ \\hline 168 & Accounts payable & \\\\ \\hline 210 & Wages payable & \\\\ \\hline 301 & S. Rey, Capital & \\\\ \\hline 302 & S. Rey, Withdrawals & Computer services revenue \\\\ \\hline 413 & Sales \\\\ \\hline \\end{tabular} shipping point, invoice dated January 7. 9 The company received \\( \\$ 2,668 \\) cash from Gomez Co. as full payment on its account. 11 The company completed a five-day project for Alex's Engineering Co. and billed it \\$5,500, which is the total price of \\( \\$ 7,000 \\) less the advance payment of \\( \\$ 1,500 \\). The company debited Unearned Computer Services Revenue for \\( \\$ 1,500 \\). 13 The company sold merchandise with a retail value of \\( \\$ 5,200 \\) and a cost of \\( \\$ 3,560 \\) to Liu Corp., invoice dated January 13. 15 The company paid \\$600 cash for freight charges on the merchandise purchased on January 7 . 16 The company received \\( \\$ 4,000 \\) cash from Delta Co. for computer services provided. 17 The company paid Kansas Corp. for the invoice dated January 7 , net of the discount. 20 The company gave a price reduction (allowance) of \\( \\$ 500 \\) to Liu Corp., and credited Liu's accounts receivable for that amount. 22 The company received the balance due from Liu Corp., net of the discount and the allowance. 24 The company returned defective merchandise to Kansas corp. and accepted a credit against future purchases (debited accounts payable). The defective merchandise invoice cost, net of the discount, was \\( \\$ 496 \\). 26 The company purchased \\( \\$ 9,000 \\) of merchandise from Kansas Corp. with terms of 1/10, n/30, F0B destination, invoice dated January 26. 26 The company sold merchandise with a \\( \\$ 4,640 \\) cost for \\( \\$ 5,800 \\) on credit to KC, Inc., invoice dated January 26. 31 The company paid cash to Lyn Addie for 10 days' work at \\( \\$ 125 \\) per day. Feb. 1 The company paid \\( \\$ 2,475 \\) cash to Hillside Mall for another three months' rent in advance. 3 The company paid Kansas Corp. for the balance due, net of the cash discount, less the \\( \\$ 496 \\) credit from merchandise returned on January 24. 5 The company paid \\( \\$ 600 \\) cash to Facebook for an advertisement to appear on February 5 only. 11 The company received the balance due from Alex's Engineering Co. for fees billed on January 11. 15 Santana Rey withdrew \\( \\$ 4,800 \\) cash from the company for personal use. 23 The company sold merchandise with a \\( \\$ 2,660 \\) cost for \\( \\$ 3,220 \\) on credit to Delta Co., invoice dated February 23. 26 The company paid cash to Lyn Addie for eight days' work at \\$125 per day. 27 The company reimbursed Santana Rey \\( \\$ 192 \\) for business automobile mileage. The company recorded the \\begin{tabular}{|l|l|l|} \\hline 106.8 & KC, Inc. \\\\ \\hline 106.9 & Dream, Inc. \\\\ \\hline 119 & Merchandise inventory \\\\ \\hline 126 & Computer supplies \\\\ \\hline 128 & Prepaid insurance \\\\ \\hline 131 & Prepaid rent & Office equipment \\\\ \\hline 163 & Accumulated depreciation-Office equipment \\\\ \\hline 164 & Computer equipment \\\\ \\hline 167 & Accumulated depreciation-Computer equipment \\\\ \\hline 168 & Accounts payable & \\\\ \\hline 210 & Wages payable & \\\\ \\hline 301 & S. Rey, Capital & \\\\ \\hline 302 & S. Rey, Withdrawals & Computer services revenue \\\\ \\hline 413 & Sales \\\\ \\hline \\end{tabular} 3. Prepare a 6-column work sheet (similar to the one shown in Exhibit 3.13) that includes the unadjusted trial balance, the March 31 adjustments (a) through (g), and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjustments or post them to the ledger. In response to requests from customers, S. Rey will begin selling computer software. The company will extend credit terms of \\( 1 / 10, n / 30 \\), FOB shipping point, to all customers who purchase this merchandise. However, no cash discount is available on consulting fees. Additional accounts (Nos. 119, 413,414, 415, and 502) are added to its general ledger to accommodate the company's new merchandising activities. Its transactions for January through March follow: Jan. 4 The company paid cash to Lyn Addie for five days' work at the rate of \\( \\$ 125 \\) per day. Four of the five days relate to wages payable that were accrued in the prior year. 5 Santana Rey invested an additional \\$25,000 cash in the company. 7 The company purchased \\( \\$ 5,800 \\) of merchandise from Kansas Corp. with terms of \\( 1 / 10, \\mathrm{n} / 30 \\), F0B \\begin{tabular}{|l|l|l|} \\hline 106.8 & KC, Inc. \\\\ \\hline 106.9 & Dream, Inc. \\\\ \\hline 119 & Merchandise inventory \\\\ \\hline 126 & Computer supplies \\\\ \\hline 128 & Prepaid insurance \\\\ \\hline 131 & Prepaid rent & Office equipment \\\\ \\hline 163 & Accumulated depreciation-Office equipment \\\\ \\hline 164 & Computer equipment \\\\ \\hline 167 & Accumulated depreciation-Computer equipment \\\\ \\hline 168 & Accounts payable & \\\\ \\hline 210 & Wages payable & \\\\ \\hline 301 & S. Rey, Capital & \\\\ \\hline 302 & S. Rey, Withdrawals & Computer services revenue \\\\ \\hline 413 & Sales \\\\ \\hline \\end{tabular} shipping point, invoice dated January 7. 9 The company received \\( \\$ 2,668 \\) cash from Gomez Co. as full payment on its account. 11 The company completed a five-day project for Alex's Engineering Co. and billed it \\$5,500, which is the total price of \\( \\$ 7,000 \\) less the advance payment of \\( \\$ 1,500 \\). The company debited Unearned Computer Services Revenue for \\( \\$ 1,500 \\). 13 The company sold merchandise with a retail value of \\( \\$ 5,200 \\) and a cost of \\( \\$ 3,560 \\) to Liu Corp., invoice dated January 13. 15 The company paid \\$600 cash for freight charges on the merchandise purchased on January 7 . 16 The company received \\( \\$ 4,000 \\) cash from Delta Co. for computer services provided. 17 The company paid Kansas Corp. for the invoice dated January 7 , net of the discount. 20 The company gave a price reduction (allowance) of \\( \\$ 500 \\) to Liu Corp., and credited Liu's accounts receivable for that amount. 22 The company received the balance due from Liu Corp., net of the discount and the allowance. 24 The company returned defective merchandise to Kansas corp. and accepted a credit against future purchases (debited accounts payable). The defective merchandise invoice cost, net of the discount, was \\( \\$ 496 \\). 26 The company purchased \\( \\$ 9,000 \\) of merchandise from Kansas Corp. with terms of 1/10, n/30, F0B destination, invoice dated January 26. 26 The company sold merchandise with a \\( \\$ 4,640 \\) cost for \\( \\$ 5,800 \\) on credit to KC, Inc., invoice dated January 26. 31 The company paid cash to Lyn Addie for 10 days' work at \\( \\$ 125 \\) per day. Feb. 1 The company paid \\( \\$ 2,475 \\) cash to Hillside Mall for another three months' rent in advance. 3 The company paid Kansas Corp. for the balance due, net of the cash discount, less the \\( \\$ 496 \\) credit from merchandise returned on January 24. 5 The company paid \\( \\$ 600 \\) cash to Facebook for an advertisement to appear on February 5 only. 11 The company received the balance due from Alex's Engineering Co. for fees billed on January 11. 15 Santana Rey withdrew \\( \\$ 4,800 \\) cash from the company for personal use. 23 The company sold merchandise with a \\( \\$ 2,660 \\) cost for \\( \\$ 3,220 \\) on credit to Delta Co., invoice dated February 23. 26 The company paid cash to Lyn Addie for eight days' work at \\$125 per day. 27 The company reimbursed Santana Rey \\( \\$ 192 \\) for business automobile mileage. The company recorded the \\begin{tabular}{|l|l|l|} \\hline 106.8 & KC, Inc. \\\\ \\hline 106.9 & Dream, Inc. \\\\ \\hline 119 & Merchandise inventory \\\\ \\hline 126 & Computer supplies \\\\ \\hline 128 & Prepaid insurance \\\\ \\hline 131 & Prepaid rent & Office equipment \\\\ \\hline 163 & Accumulated depreciation-Office equipment \\\\ \\hline 164 & Computer equipment \\\\ \\hline 167 & Accumulated depreciation-Computer equipment \\\\ \\hline 168 & Accounts payable & \\\\ \\hline 210 & Wages payable & \\\\ \\hline 301 & S. Rey, Capital & \\\\ \\hline 302 & S. Rey, Withdrawals & Computer services revenue \\\\ \\hline 413 & Sales \\\\ \\hline \\end{tabular}