need help with numbers in Journal entries

[The following information appiies to the questions dispiayed beiowj Santana Rey created Business Solutions on October 1, 2017. 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 chart of accounts. No. Account Title Debit Credit 101 Cash $48,492 106.1 Alex's Engineering Co. 0 106.2 Wildcat Services 0 106.3 Easy Leasing 0 106.4 IFM Co. 3,180 106.5 Liu Corp. 0 106.6 Gomez Co. 2,678 106.? Delta Co. 0 106.8 KC, Inc. 0 106.9 Dream, Inc. 0 119 Merchandise inventory 0 126 Computer supplies 610 128 Prepaid insurance 2,043 131 Prepaid rent 895 163 Office equipment 8,150 164 Accumulated depreciationOffice equipment $ 220 167 Computer equipment 21,600 168 Accumulated depreciationComputer equipment 1,150 201 Accounts payable 1,160 210 Wages payable 930 236 Unearned computer services revenue 1,410 301 S. Rey, Capital 82,728 302 S. Rey, Withdrawals 0 403 Computer services revenue 0 413 Sales 0 414 Sales returns and allowances 415 Sales discounts 502 Cost of goods sold 612 Depreciation expenseOffice equipment 613 Depreciation expenseComputer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 6?? Miscellaneous expenses 684 Repairs expenseComputer OOODDDDDDOOOO in response to requests from customers, S. Rey will begin selling computer software. The company will extend credit terms of 1/10, n/BO, 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 17 20 22 24 26 25 Feb. I-' 11 15 23 25 27 The company paid cash to Lyn Addie for five days' work at the rate of $245 per day. Four of the five days relate to wages payable that were accrued in the prior year. Santana Rey invested an additional $24,600 cash in the company. The company purchased $7,000 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB shipping point, invoice dated January 7. The company received $2,678 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 $5,420, which is the total price of $6,830 less the advance payment of $1,410. The company sold merchandise with a retail value of $4,200 and a cost of $3,400 to Liu Corp., invoice dated January 13. The company paid $730 cash for freight charges on the merchandise purchased on January 7. The company received $4,190 cash from Delta Co. for computer services provided. The company paid Kansas Corp. for the invoice dated January 7, net of the discount. Liu Corp. returned $500 of defective merchandise from its invoice dated January 13. The returned merchandise, which had a $290 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 $486. The company purchased $9,400 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB destination, invoice dated January 26. The company sold merchandise with a $4,640 cost for $5,860 on credit to KC, Inc., invoice dated January 26. The company paid cash to Lyn Addie for 10 days' work at $245 per day. The company paid $2,685 cash to Hillside Mall for another three months' rent in advance. The company paid Kansas Corp. for the balance due, net of the cash discount, less the $486 amount in the credit memorandum. The company paid $510 cash to the local newspaper for an advertising insert in today's paper. The company received the balance due from Alex's Engineering Co. for fees billed on January 11. Santana Rey withdrew $4,740 cash from the company for personal use. The company sold merchandise with a $2,510 cost for $3,300 on credit to Delta Co., invoice dated February 23. The company paid cash to Lyn Addie for eight days' work at $245 per day. The company reimbursed Santana Rey for business automobile mileage (1,100 miles at $0.32 per mile). Mar. 3 11 16 19 24 25 30 31 mile). 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 mile). purchased $2,760 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 $360 cash for minor repairs to the company's computer. received $5,420 cash from Dream, Inc., for computing services provided. paid the full amount due to Harris Office Products, consisting of amounts created on (of $1,160) and March 8. billed Easy Leasing for $9,147 of computing services provided. sold merchandise with a $2,172 cost for $2,830 on credit to Wildcat Services, invoice 25. sold merchandise with a $1,068 cost for $2,310 on credit to IFM Company, invoice dated reimbursed Santana Rey for business automobile mileage (1,000 miles at $0.32 per The following additional facts are available for preparing adjustments on March 31 prior to nancial statement preparation: a. b. The March 31 amount of computer supplies still available totals $2,185. Three more months have expired since the company purchased its annual insurance policy at a $2,724 cost for 12 months of coverage. Lyn Addie has not been paid for seven days of work at the rate of $245 per day. Three months have passed since any prepaid rent has been transferred to expense. The monthly rent expense is $895. . Depreciation on the computer equipment for January 1 through March 31 is $1,150. Depreciation on the office equipment for January1 through March 31 is $220. The March 31 amount of merchandise inventory still available totals $534. ACCOUNTING. 1. Prepare journal entries to record each of the January through March transactions. Date General journal debit credits 1 Wages exp 245 Wages payable 500 cash 1225 5-jan cash 24600 A lopez capital 24,600 7-jan Merch inventory 7000 Acct pay 7000 9- jan cash 2,678 Acct Rec - Gomez Co 2.678 1 1- jan Acct Rec - Alexis 5420 Engin Co Unearned Comp 1410 Services Rev Comp services Rev 6830 13-jan Acct -Liu Corp 4200 Sales 42.00 13-Jan Cost of goods sold 3.400 Merch inventory 3,400 15-Jan Merch inventory 730 Cash 730 16- Jan Cash 4190 Comp Services Rev 4190 17- Jan Kansas 7000 Cash 7000 20- jan Sales return & allow 500 Acct Rec - liu Corp 500 22- Jan Cash 4.653 Sales discounts 47 Accts Rec - Liu Corp 47000 24- jan Accts pay 486 Merch inventory 486 26- Jan Merch inventory 9,000 Accts Pay 9.000 26-Jan Accts Rec - KC inc 400 Sales 9400 26-Jan Cost of goods sold 4,6400 Merch inventory 4.6400 29 -Jan No entry 31-Jan Wages exp 2450 Cash 2685 1-Feb Prepaid rent 2,685 Cast 2,475 3- Feb Accts 8,504 Merch inventory 85 Cash 8419 5- Feb Adver exp 510 Cash 510 11- Feb Cash 4740 Accts Rec - Alex Eng. 4740 Co 15- Feb S Ray WDs 4740 Cash 4740 23- Feb Accts - Delta Co 2510 Sales 2510 23- Feb Cost of goods sold 3,300 3,300 26-Feb Wages exp 1000 Cash 1000 27- Feb Mileage 352 Cash 352 8- Mar Comp Supplies 2,730 Accts Pay 2,730 9- Mar Cash 3220 Accts Rec 3220 1 1- Mar Repair exp - Comp 960 Cash 960 16- Mar Cash 5,260 Comp Services Rev 5,260 19- Mar Acct Pay 3.830 Cash 3,830 24- Mar Acct Rec -Easy 8,900 Leasing 8,900 25- Mar Acct Rec - Wildcat 2,800 Services 2.800 25- Mar Cost of goods Sold 2,002 2.002 30- Mar Accts Rec - IFM Co 2220 Sales 2220 30- Mar Cost of goods sold 1,100 Merch Inventory 1,100 31- Mar Mileage exp 128 Cast 128Required: 1. Prepare journal entries to record each of the January through March transactions. View transaction list Journal entry worksheet The company paid cash to Lyn Addie for ve days' work at the rate of $245 per day. Four of the ve days relate to wages payable that were accrued in the prior year. Note: Enter debits before credits. View general journal