December 31, 2019. Santana Rey decided to add a fourth digit with a decimal point been used for the single Accounts Receivable account. This change allows the c chart of accounts. No. Account Title 101 Cash 106.1 Alex's Engineering Co. 106.2 Wildcat Services 106.3 Easy Leasing 106.4 IFM Co. 106.5 Liu Corp. 106.6 Gomez Co. 106.7 Delta Co. 106.8 KC, Inc. 106.9 Dream, Inc. 119 Merchandise inventory 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 office equipment 164 Accumulated depreciation office equipment Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 319 Dividends 403 Computer services revenue 413 Sales 414 Sales returns and allowances 415 Sales discounts 502 Cost of goods sold 612 Depreciation expense-office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense Advertising expense 676 Mileage expensie 677 Miscellaneous expenses 684 Repairs expense-Computer Debit Credit $ 48, 472 0 0 0 3,060 0 2,778 0 0 0 0 630 2,070 835 8,140 $ 380 20, 100 1,180 1,220 740 1,460 73,845 7,260 162 0 0 0 0 0 You skipped this question in Required 4A Required 4B Prepare an income statement (from the adjusted trial balance in part 3) for the three months ended March , (b) Use a multiple-step format that begins with gross sales (service revenues plus gross product sales) and inci categories for net sales, cost of goods sold, selling expenses, and general and administrative expenses. Catego following accounts as selling expenses: Wages Expense, Mileage Expense, and Advertising Expense. Categorize expenses as general and administrative, 6 BUSINESS SOLUTIONS Income Statement For Three Months Ended March 31, 2020 0 Net sales 0 Expenses Selling expenses ences 0 Total selling expenses General and administrative expenses 0 Total general and administrative expenses Total expenses 0 0 $