created 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 $31,2021.$ decided to add a fourth digit with a decimal point to $106$ 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.

Account

$\backslash$table$[[\backslash$table$[[$Account$],[$Number$]],$Account Title,Unadjusted TB$,$Adjusting entry,Adjusted TB$],[$Debit$,$Credit,Debit,edit$],[101,$Cash,$48,392,,,],[106\mathrm{.}1,$Alex's Engineering Company,$0,x+2,,],[106\mathrm{.}2,$Wildcat Services,$0,,,],[106\mathrm{.}3,$Easy Leasing,$0,,,],[106\mathrm{.}4,$IFM Company,$3,070,,,],[106\mathrm{.}5,$Liu Corporation,$0,5,,],[106\mathrm{.}6,$Gomez Company,$2,668,,,],[106\mathrm{.}7,$Delta Copany,$0,,,],[106\mathrm{.}8,$KC$,$ Incorporated,$0,,,],[106\mathrm{.}9,$Dream, Incorporated,$0,,$D$,],[119,$Merchandise Inventory,$0,,,],[126,$Computer Supplies,$700,,$co$,],[128,$Prepaid Insurance,$2,070,,,],[131,$Prepaid Rent,$895,,,],[163,$Office Equipment,$8,030,,,],[164,$Accum depreciation$-$Off. Equip,$$,360,,],[167,$Computer Equipment,$20,700,2,,],[168,$Accumulated Depreciation $-$Comp. Equip,,$1,210,,],[201,$Accounts Payable,,$1,170,,],[210,$Wages Payable,,$580,,],[236,$Unearned Services Revenue,,$1,320,,],[301,$Common Stock,,$74,425,,],[318,$Retained Earnings,,$7,460,,],[319,$Dividends,$0,,,],[03,$Services Revenue,,$0,,],[13,$Sales,$0,,,],[14,$Sales returns and allowances,$0,,$L$,],[15,$Sales Discounts,$0,,,],[02,$Cost of Goods Sold,$0,,,],[12,$Depreciation Expense $-$ Off. Equip,$0,,0,],[13,$Depreciation Expense $-$ Comp Equip,$0,,,],[2,$Wages expense,$0,,,],[37,$Insurance Expense,$0,,,],[40,$Rent Expense,$0,,,]]$

Rent Expense

$\backslash$table$[[655,$Computer Supplies Expense,$0,,,,,],[676,$Advertising Expense,$0,,,,,],[677,$Mileage Expense,$0,,,,,],[684,$Miscellaneous Expense,$0,,,,,]]$

will extend to requests from Customers, will begin selling computer software. The company How credit terms $\frac{1}{10},\frac{n}{30},$ FOB shipping point, to all customers who purchase this merchandise. and $502)$ no cash discount is available on consulting fees. Additional accounts $($Numbers $119,413,415,$ Its $502)$ are added to the 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 $$\frac{145}{?}$ day. Four of the five days January $5$ relate to wages payable that were accrued in the prior period.

January $7$ The company purchased $$7,800$ of merchandise from Kansas Corporation with the terms $\frac{1}{10},\frac{n}{30}$ FOB shipping point, invoice dated January $7.$

January $9$ The company received $$2,668$ cash from Gomez Company as full payment on its account.

January $11$

The company completed a five$-$day project for Alex's Engineering Company and billed it $$5,340,$ which is the total price of $$6,660$ less the advance payment of $$1,320.$ The company debited Unearned Computer Services Revenue for $$1,320.$

January $13$ The company sold merchandise with a retail value of $$4,400$ and a cost of $$3,370$ to Liu Corporation January $15$ invoice dated January $13.$ January $16$ The company received $$4,040$ 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 $20$

January $22$ January $24$

January $26$ The company gave a price reduction $($at

accounts receivable for that amount. The company received the balance duschandise to Kansas Corporation and accepted a credit against The company returned defective merchandise invoice cost, net of the future purchases $($debited action with the terms $\frac{1}{10},$ discount, was $$486.$ invoice dated January $26.$

January $27$ The company paid $$590$ cash to Facebook for an advertisement to appear on February $5$ only. January $28$ January $11.$

January $30$ The company paid $$850$ cash for minor repairs to the cork at $$\frac{145}{?}$ day. January $31$ January $31$ The company paid Kansas corporation on January $24.$ credit from merchandise returned on January $24.$

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nuary $31$ The company paid a $$4,760$ cash dividend.

The following additional facts are available for preparing adjustments on January $31$ prior to financial statement preparation.