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Santana Rey created Business Solutions on October 1, 201?. The company has been successful, and its list of customers has grown. To accommodate the growth. the accounting system is modied 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 continue using the existing chanofaccounm. No. 161 166. 166. 166. 166. 166. 166. 166. 166. 166. 119 126 128 131 163 164 16? 16B 261 216 236 367 318 319 463 413 414 415 562 612 613 623 637 Ran D m M m m b m N H Account Title Cash Alex's Engineering Co. wildcat Services Easy Leasing IFM Co. Liu Corp. Gomez Co. Delta Co. KC, Inc. Dream, Inc. Merchandise inventory Computer supplies Prepaid insurance Prepaid rent Office equipment Accumulated depreciationOffice equipment Computer equipment Accumulated depreciationAComputer equipment Accounts payable Wages payable Unearned computer services revenue Common stock Retained earnings Dividends Computer services revenue Sales Sales returns and allowances Sales discounts Cost of goods sold Depreciation expenseOffice equipment Depreciation expenseComputer equipment Wages expense Insurance expense Dank avnnneu Debit $43,512 0 0 0 3,350 0 D G G G 0 G 0 0 Credit 330 1, 210 1, 230 790 1, 390 73, 993 7, 370 652 655 675 677 684 Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expenseComputer @0330 In response to requests from customers, 5. Rey will begin selling computer software. The company will extend credit terms of 1X10, nIBO, 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. Also, Business Solutions does not use reversing entries and, therefore, all revenue and expense accounts have zero beginning balances as of January 1, 2018. Its transactions for January through March follow: Jan. 4 13 15 15 1? 20 22 24 26 25 Feb. 1 The company paid cash to Lyn Addie for five days' work at the rate of $175 per day. Four of the five days relate to wages payable that were accrued in the prior year. Santana Rey invested an additional $24,433 cash in the company in exchange for more common stock. The company purchased $7,333 of merchandise from Kansas Corp. with terms of 1f13, nf33, F33 shipping point, invoice dated January T. The company received $2,333 cash from Gomez Co. as full payment on its account. The company completed a five-day project for Alex's Engineering Co. and billed it $5,353, which is the total price of $3,743 less the advance payment of $1,393. The company sold merchandise with a retail value of $4,333 and a cost of $3,373 to Liu Corp., invoice dated January 13. The company paid $633 cash for freight charges on the merchandise purchased on January 7. The company received $4,193 cash from Delta Co. for computer services provided. The company paid Kansas Corp. for the invoice dated January T, net of the discount. Liu Corp. returned $433 of defective merchandise from its invoice dated January 13. The returned merchandise, which had a $333 cost, is discarded. (The policy of Business Solutions is to leave the cost of defective products in cost of goods sold.) The company received the balance due from Liu Corp., net of both the discount and the credit for the returned merchandise. The company returned defective merchandise to Kansas Corp. and accepted a credit against future purchases. The defective merchandise invoice cost, net of the discount, was $433. The company purchased $9,333 of merchandise from Kansas Corp. with terms of 1/13, n/33, FOB destination, invoice dated January 23. The company sold merchandise with a $4,633 cost for $5,353 on credit to KC, Inc., invoice dated January 26. The company paid cash to Lyn Addie for 13 days' work at $175 per day. The company paid $2,595 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 $433 amount in 3 5 11 15 23 26 2? Mar. 3 9 11 15 19 24 25 30 31 The following additional facts are available for preparing adjustments on March 31 prior to financial statement preparation: IHE the The The The The company company company company company February 23. The company The company The company dated March The company The company The company The company December 15 The company The company dated March The company March 30. The company p810 haHSHS Lorp. TUF ["6 DHJHHCE DUE, NEE UT ["3 0&5\" UlSCUUHI, credit memorandum. paid $420 cash to the local newspaper for an advertising insert in today's paper. received the balance due from Alex's Engineering Co. for fees billed on January 11. paid $4,T30 cash in dividends. sold merchandise with a $2,540 cost for $3,360 on credit to Delta 00., invoice dated paid cash to Lyn Addie for eight days' work at $1?5 per day. reimbursed Santana Rey for business automobile mileage (000 miles at $0.32 per mile). purchased $2,?60 of computer supplies from Harris Office Products on credit, invoice 3. received the balance due from Delta Co. for merchandise sold on February 23. paid $920 cash for minor repairs to the company's computer. received $5,330 cash from Dream, Inc., for computing services provided. paid the Full amount due to Harris Office Products, consisting of amounts created on (of $1,200) and March 8. billed Easy Leasing for $9,107 of computing services provided. sold merchandise with a $2,072 cost for $2,3?0 on credit to wildcat Services, invoice 25. sold merchandise with a $1,093 cost for $2,330 on credit to IFH Company, invoice dated reimbursed Santana Rey for business automobile mileage (900 miles at $0.32 per mile). a. The March 31 amount of computer supplies still available totals $2,015. b. Three more months have expired since the company purchased its annual insurance policy at a $2,544 cost for 12 months of coverage. :1. Lyn Addie has not been paid for seven days of work at the rate of $175 per day. d. Three months have passed since any prepaid rent has been transferred to expense. The monthly rent expense is $865. e. Depreciation on the computer equipment for January 1 through March 31 is $1,210. f. Depreciation on the ofce equipment for January 1 through March 31 is $380. 9. The March 31 amount of merchandise inventory still available totals $644. 1655 [HE WHUD amount 1\" 3. Prepare a partial work sheet consisting of the first six columns that includes the unadjusted trial balance, the March 31 adjustments (a) through (g), and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjustments or post them to the ledger. BUSINESS SOLUTIONS Partial Work Sheet March 31, 2018 Unadjusted Trial Balance Adjustments Adjusted Trial Balance No. Account Title Dr. Cr. Dr. Cr. Dr. Cr. 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 equipment164 Accumulated depreciationOfce equipment 167 Computer equipment 163 Accumulated depreciationComputer 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 expenseOfce equipment 613 Depreciation expenseComputer equipment 623 Wages expense 63?'r Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 6?6 Mileage expense 6?? Miscellaneous expenses 684 Repairs expenseComputer Totals