Need help please with all journals.

Santana Rey created Business Solutions 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 $31,2021.$ 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 chart of accounts.