In response to requests from customers, 5. Rey will begin selling computer software. The company will extend credit terms of 1.30, n80. 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 13 15 16 1? 23 22 24 26 26 Feb. u w H H 11 15 23 26 2? Mar. 3 11 16 19 The company paid cash to Lyn Addie for five days' work at the rate of $235 per day. Four of the five days relate to wages payable that were accrued in the prior year. Santana Rey invested an additional $23,233 cash in the company. The company purchased $3,333 of merchandise from Kansas Corp. with terms of 1i13, ni33, FOB shipping point, invoice dated January 2. The company received $2,363 cash from Gomez Co. as full payment on its account. The company completed a fiveday project for Alex's Engineering Co. and billed it $5,533, which is the total price of $6,853 less the advance payment of $1,353. The company debited Unearned Computer Services Revenue for $1,353. The company sold merchandise with a retail value of $4,933 and a cost of $3,453 to Liu Corp., invoice dated January 13. The company paid $293 cash for freight charges on the merchandise purchased on January 3. The company received $4,133 cash from Delta Co. for computer services provided. The company paid Kansas Corp. for the invoice dated January 2, net of the discount. The company gave a price reduction {allowance} of $633 to Liu Corp., and credited Liu's accounts receivable for that amount. The company received the balance due from Liu Corp., net of the discount and the allowance. 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 $435. The company purchased $9,233 of merchandise from Kansas Corp. with terms of 1i13, ni33, FOB destination, invoice dated January 25. The company sold merchandise with a $4,493 cost for $5,953 on credit to KC, Inc., invoice dated January 26. The company paid cash to Lyn Addie for 13 days' work at $235 per day. The company paid $2,225 cash to Hillside Hall for another three months' rent in advance. The company paid Kansas Corp. for the balance due, net of the cash discount, less the $436 credit from merchandise returned on January 24. The company paid $433 cash to Facebook for an advertisement to appear on February 5 only. The company received the balance due from Alex's Engineering Co. for fees billed on January 11. Santana Rey withdrew $4,333 cash from the company for personal use. The company sold merchandise with a $2,593 cost for $3,263 on credit to Delta Co., invoice dated February 23. The company paid cash to Lyn Addie for eight days' work at $235 per day. The company reimbursed Santana Rey $192 for business automobile mileage. The company recorded the reimbursement as "Mileage Expense." The company purchased $2,233 of computer supplies from Harris Office Products on credit with terms of ni33, FDB destination, invoice dated March 3. The company received the balance due from Delta Co. for merchandise sold on February 23. The company paid $333 cash for minor repairs to the company's computer. The company received $5,333 cash from Dream, Inc., for computing services provided. The comoanv oaid the full amount due of $3.983 to Harris Office Products. consistino of amounts