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4:38 PM sat Nov 2B Untitled document Santana Rey created Business Solutions on October 1, 2017. 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 2017. 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 contlnue using the existing chart of accounts. 101 106 106.7 106 106.4 106.6 106 106 128 131 168 201 236 301 302 403 413 612 613 623 633 652 Account Title Cash ALEX's cc' Vhlclcat Services Las y Leasing L zu Cccp Delta co Tnc. Merchandise inventory supplies Prepaid Prepaid rant OfELce equ L pnenz depreciationOffice equipment CcrnpuLer equipment Accumulated depreciationComputer equipment paya-_c: Wages payable carnp'.lt.er services Rey, Capita-_ S. Rey, "lit hcira'.gals Computer services revenue Sales retuzns anci allowances Cost cf goods sold Depreciation expenseOffice equipment Depreciation expenseComputer equipment Wage E expense Insurance expense Rent expense Computer suppl-es expense Advertising expense Mileage expense tvl.cellaneours expenses Repairs expenseComputer Deb t 130 2 , 739 600 2, roT6 21, so Credit L, LOO 1, 240.' 1,320