3. Prepare a 6-column work sheet 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. Number 101 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 119 126 128 131 Account Title Cash Alex's Engineering Company Wildcat Services Easy Leasing IFM Company Liu Corporation Gomez Company Delta Company KC, Incorporated Dream, Incorporated Merchandise inventory Computer supplies Prepaid insurance Prepaid rent BUSINESS SOLUTIONS Partial Work Sheet March 31, 2022 Unadjusted Trial Balance Debit Credit Adjustments Debit Credit Adjusted Trial Balance Debit Credit

3. Prepare a 6 -column work sheet 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. Heforences SP 4 Serial Problem Business Solutions (Static) LO P1, P2, P3, P4 [The following information applies to the questions displayed below.] Santana Rey created Business Solutions on October 1, 2021. 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, 2021. Santana Rey 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 change allows the company to continue using the existing chart of accounts. 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 (Numbers. 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. January 4 The company pald eash to Lyn Addie for five days' work at the rate of 5125 per day. Four of the five daye relate to wages payable that were acerued in the prior year. January 5 Santana Rey invested an additional 525,000 cash in the company in exehange for more common stock. January 7 The company purchased 55,800 of morchandine from Kanas Corporation with terms of 1/10, n/30, roB shipping point, invoice dated fanuary ? Janusry 9 The company received $2,668 eath from conei company as full payment on its account. January 11 The company completed a f ive-day project for Alex' Engineering Company and bilied it $5, soo, which is the total price of $7,000 less the advance payment of $1,500. The conpany debited Unearned Computer Servicea Revenue for 51,500. 13 The company sold merchandise with a retali value of $5,200 and a cost of $3,560 to Liu Corporation, invoice dated January 13. 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 (Numbers. 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. January 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. January 5 Santana Rey invested an additional $25,000 cash in the company in exchange for more common stock. January 7 The company purchased $5,800 of merchandise from Kansas Corporation with terms of 1/10, n/30, FoB shipping point, invoice dated January 7. January 9 The company received $2,668 cash f ron comez company as full payment on its account. January 11 The company completed a five-day project for Alex's Engineering company 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. January 13 The company sold merchandise with a retail value of $5,200 and a cost of $3,560 to Liu Corporation, invoice dated January 13. January 15 The company paid $600 cash for freight charges on the merchandise purchased on January 7. January 16 The company received $4,000 cash from Delta Company for computer services provided. January 17 The company paid Kansas Corporation for the invoice dated January 7 , net of the discount. January 20 The company gave a price reduction (allowance) of $500 to hiu corporation and credited tiu's accounts receivable for that anount. January 22 The company received the balance due from Liu corporation, net of the discount and the allowance. January 24 The company returned defective merchandise to Kansas Corporation and accepted a credit against future purchases (debited accounts payable). The defective merchandise invoice cost, net of the discount, was $496. January 26 The company purchased $9,000 of merchandise from Kansas Corporation with terms of 1/10, n/30, FoB destination, invoice dated January 26. January 26 The company sold merchandise with a $4,640 cost for $5,800 on credit to KC, Incorporated, invoice dated January 26. January 31 The company pald cash to Lyn Addie for 10 days work at $125 per day. February 1 The company paid $2,475 cash to Hillside Mal1 for another three months' rent in advance. February 3 . The conpany paid Kansas Corporation for the balance due, net of the cash discount, less the $496 credit from merchandise returned on January 24. Pebruary 5 The company paid $600 cash to Facebook for an advertisement to appear on February 5 only. February 11 The company received the balance due from Alex's Engineering Company for fees billed on January 11. February 15 The company paid a $4,800 cash dividend. February 23 The company sold merchandise with a $2,660 cont for $3,220 on credit to Delta company, invoice dated Pebruary 23. Tebruary 26 The company paid cash to Lyn Addie for eight days' vork at $125 per day. February 27 The company reimbursed Santana Rey $192 cash for business automobile aileage. Fhe corpany recorded the reimbursenent as "Mileage Expense." March 8 The conpany purchased $2,730 of computer supplies from Harrin office products on credit with terms of n/30, FOB destination, invoice dated March 8 . Narch 9 The company received the balance due fron Delta Company for merchandise sold on February 23. March 11 The company paid $960 cash for minor repairs to the company's computer. March 16 The company received $5,260 cash from Drean, Incorporated, for coaputing services provided. March 19 The company paid the fuld amount due of $3,830 to Harris office Products, consisting of anounts created on Decerber 15 (of $1,100) and Mareb 8 . March 24 The company bil1ed Eany Leasing for $9,047 of computing servicen provided. March 25 The company sold merchandise with a $2,002 cost for $2,800 on oredit to wildeat services, involce dated March 25 . March 30 The company sold merchandise with a $1,048 cost for $2,220 on eredit to IrM Company, invoice dated March 30. March 31 The conpany reinbursed Santana Rey $128 cash for business automob1le mileage. The cospany recorded the reimbursenent as "Mileage Expense." The following additional facts are available for preparing adjustments on March 31 prior to financial statement preparation. a. The March 31 amount of computer supplies still available totals $2,005. b. Prepaid Insurance coverage of $555 expired during this three-month period. c. Lyn Addie has not been paid for seven days of work at the rate of $125 per day. d. Prepaid rent of $2,475 expired during this three-month period. e. Depreciation on the computer equipment for 2 anuary 1 through March 31 is $1,250. f. Depreciation on the office equipment for January 1 through March 31 is $400. 9. The March 31 amount of merchandise inventory still available totals $704. Required information \begin{tabular}{|c|c|c|c|} \hline \multicolumn{3}{|c|}{ 128: Prepald Insurance } \\ \hline Date & Debit & Credit & Balance \\ \hline December 31 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ 131: Prepald Rent } & \\ \hline Date & Debit & Credit & Balance \\ \hline December 31 & & & 825 \\ \hline February 01 & 2,475 & & 3,300 \\ \hline & & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 163: Office Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 31 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{3}{|c|}{ 167: Computer Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 31 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{3}{|c|}{ 164: Accumulated Depreciation-Office Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 31 & & & 400 \\ \hline & & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{5}{|c|}{ 201: Accounts Payable } \\ \hline Date & Debit & Credit & Balance \\ \hline December 31 & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{ 168: Accumulated Depreciation-Computer Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 31 & & & \\ \hline & & & \\ \hline & & & \\ \hline & 210: Wages Payable & \\ \hline Deblt & Credit & Balance & \\ \hline December 31 & & & \\ \hline January 04 & & & \\ \hline \end{tabular}