In response to requests from customers, Santana 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 companys 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 $145 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.
January 7	The company purchased $5,900 of merchandise from Kansas Corporation with terms of 1/10, n/30, FOB shipping point, invoice dated January 7.
January 9	The company received $2,778 cash from Gomez Company as full payment on its account.
January 11	The company completed a five-day project for Alexs Engineering Company and billed it $5,330, which is the total price of $6,640 less the advance payment of $1,310. The company debited Unearned Computer Services Revenue for $1,310.
January 13	The company sold merchandise with a retail value of $4,400 and a cost of $3,420 to Liu Corporation, invoice dated January 13.
January 15	The company paid $750 cash for freight charges on the merchandise purchased on January 7.
January 16	The company received $4,140 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 $600 to Liu Corporation and credited Liu's accounts receivable for that amount.
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 $486.
January 26	The company purchased $9,500 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 $4,610 cost for $5,880 on credit to KC, Incorporated, invoice dated January 26.
January 31	The company paid cash to Lyn Addie for 10 days work at $145 per day.
February 1	The company paid $2,745 cash to Hillside Mall for another three months rent in advance.
February 3	The company paid Kansas Corporation for the balance due, net of the cash discount, less the $486 credit from merchandise returned on January 24.
February 5	The company paid $490 cash to Facebook for an advertisement to appear on February 5 only.
February 11	The company received the balance due from Alexs Engineering Company for fees billed on January 11.
February 15	Santana Rey withdrew $4,790 cash from the company for personal use.
February 23	The company sold merchandise with a $2,530 cost for $3,230 on credit to Delta Company, invoice dated February 23.
February 26	The company paid cash to Lyn Addie for eight days work at $145 per day.
February 27	The company reimbursed Santana Rey $352 cash for business automobile mileage. The company recorded the reimbursement as "Mileage Expense."
March 8	The company purchased $2,770 of computer supplies from Harris Office Products on credit with terms of n/30, FOB destination, invoice dated March 8.
March 9	The company received the balance due from Delta Company for merchandise sold on February 23.
March 11	The company paid $890 cash for minor repairs to the companys computer.
March 16	The company received $5,300 cash from Dream, Incorporated, for computing services provided.
March 19	The company paid the full amount due of $4,010 to Harris Office Products, consisting of amounts created on December 15 (of $1,240) and March 8.
March 24	The company billed Easy Leasing for $9,067 of computing services provided.
March 25	The company sold merchandise with a $2,102 cost for $2,840 on credit to Wildcat Services, invoice dated March 25.
March 30	The company sold merchandise with a $1,178 cost for $2,380 on credit to IFM Company, invoice dated March 30.
March 31	The company reimbursed Santana Rey $64 cash for business automobile mileage. The company recorded the reimbursement as "Mileage Expense."

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

1. The March 31 amount of computer supplies still available totals $2,195.
2. Prepaid Insurance coverage of $690 expired during this three-month period.
3. Lyn Addie has not been paid for seven days of work at the rate of $145 per day.
4. Prepaid rent of $2,745 expired during this three-month period.
5. Depreciation on the computer equipment for January 1 through March 31 is $1,200.
6. Depreciation on the office equipment for January 1 through March 31 is $200.
7. The March 31 amount of merchandise inventory still available totals $544.

Please provide journal entries