Newd help fixing my problem for what's in red

Santana Rey created Business Solutions on October 1, 2019. 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, 2019. 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. Credit Debit $48,372 0 @ e 3,000 2,668 @ No. Account Title 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 equipment 164 Accumulated depreciation-office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue B07 Common stock B18 Retained earnings 319 Dividends 403 Computer services revenue 413 Sales 580 1,665 825 8,000 400 20,000 1,250 1,100 500 1,500 73,000 7,360 a @ g 0 0 0 0 0 403 413 414 415 502 612 613 623 637 640 652 655 676 677 684 Computer services revenue Sales Sales returns and allowances Sales discounts Cost of goods sold Depreciation expense-Office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expense-Computer 0 0 In response to requests from customers, S. 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 (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 The company paid cash to Lyn Addie for five days' work at the rate of $125 per day. Four of the five days relate to wages payable that were accrued in the prior year. 5 Santana Rey invested an additional $25,000 cash in the company in exchange for more common stock. 7 The company purchased $5,808 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB shipping point, invoice dated January 7. 9 The company received $2,668 cash from Gomez Co. as full payment on its account. 11 The company completed a five-day project for Alex's Engineering Co. and billed it $5,500, which is the total price of $7,000 less the advance payment of $1,500. The company debited Unearned Computer Services Revenue for $1,500. 13 The company sold merchandise with a retail value of $5,200 and a cost of $3,560 to Liu Corp., invoice dated January 13. 15 The company paid $600 cash for freight charges on the merchandise purchased on January 7. 16 The company received $4,000 cash from Delta Co. for computer services provided. 17 The company paid Kansas Corp. for the invoice dated January 7, net of the discount. 20 The company gave a price reduction (allowance) of $500 to Liu Corp., and credited Liu's accounts receivable for that amount. 22 The company received the balance due from Liu Corp., net of the discount and the allowance. 24 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 $496. 26 The company purchased $9,000 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB destination, invoice dated January 26. 26 The company sold merchandise with a $4,640 cost for $5,800 on credit to KC, Inc., invoice dated January 26. 31 The company paid cash to Lyn Addie for 10 days' work at $125 per day. Feb. 1 The company paid $2,475 cash to Hillside Mall for another three months' rent in advance. 3. The company paid Kansas Corp. for the balance due, net of the cash discount, less the $496 credit from merchandise returned on January 24. 5 The company paid $600 cash to Facebook for an advertisement to appear on February 5 only. 11 The company received the balance due from Alex's Engineering Co. for fees billed on January 11. 15 The company paid a $4,800 cash dividend. 23 The company sold merchandise with a $2,660 cost for $3,220 on credit to Delta Co., invoice dated February 23. 26 The company paid cash to Lyn Addie for eight days' work at $125 per day. 27 The company reimbursed Santana Rey $192 cash for business automobile mileage. The company recorded the reimbursement as "Mileage Expense." Mar. 8 The company purchased $2,730 of computer supplies from Harris Office Products on credit with terms of n/30, FOB destination, invoice dated March 8. 9 The company received the balance due from Delta Co. for merchandise sold on February 23. 11 The company paid $960 cash for minor repairs to the company's computer. 16 The company received $5,260 cash from Dream, Inc., for computing services provided. 19 The company paid the full amount due of $3,830 to Harris Office Products, consisting of amounts created on December 15 (of $1,100) and March 8. 24 The company billed Easy Leasing for $9,047 of computing services provided. 25 The company sold merchandise with a $2,002 cost for $2,800 on credit to Wildcat Services, invoice dated March 25. 30 The company sold merchandise with a $1,848 cost for $2,220 on credit to IFM Company, invoice dated March 31 The company reimbursed Santana Rey $128 cash for business automobile mileage. The company recorded the reimbursement as "Mileage Expense." 30. The following additional facts are available for preparing adjustments on March 31 prior to financial statement preparation: a. The March 31 amount of computer supplies still available totals $2,005. b. Prepaid Insurance coverage of $555 expired during this three-month period. c. Lyn Addie has not been paid for seven days of work at the rate of $125 per day. d. Prepaid rent of $2,475 expired during this three-month period. e. Depreciation on the computer equipment for January 1 through March 31 is $1,250. f. Depreciation on the office equipment for January 1 through March 31 is $400. g. The March 31 amount of merchandise inventory still available totals $704. 1. Prepare journal entries to record each of the January through March transactions. Answer is not complete. No Date General Journal Debit Credit 1 Jan 04 125 Wages expense Wages payable Cash 500 625 2 Jan 05 Cash 25,000 Common stock 25,000 3 Jan 07 Merchandise inventory Accounts payable 5,800 5,800 4 Jan 09 Cash 2,668 Accounts receivableGomez Co. 2,668 5 Jan 11 Accounts receivable_Alex's Engineering Co. Unearned computer services revenue Computer services revenue 5,500 1,500 7,000 6 Jan 13 5,200 Accounts receivable Liu Corp. Sales *5,200 7 Jan 13 3,560 Cost of goods sold Merchandise inventory 3,560 8 Jan 15 Merchandise inventory 600 Cash 600 9 Jan 16 Cash 4,000 Computer services revenue 4,000 5,800 10 Jan 17 Accounts payable Merchandise inventory 58 Cash 5,742 11 500 Jan 20 Sales returns and allowances Accounts receivable Liu Corp. 500 12 Jan 22 Cash 4,653 Sales discounts 47 Accounts receivable Liu Corp. 4,700 13 Jan 24 496 Accounts payable Merchandise inventory 496 14 Jan 26 9,000 Merchandise inventory Accounts payable 9,000 15 Jan 26 Accounts receivable KC, Inc. 5,800 Sales 5,800 16 Jan 26 4,640 Cost of goods sold Merchandise inventory 4,640 17 Jan 31 1,250 Wages expense Cash 1,250 18 Feb 01 Prepaid rent 2,475 Cash 2,475 19 Feb 03 8,504 Accounts payable Merchandise inventory Cash 90 8,414 20 Feb 05 600 Advertising expense Cash 600 21 Feb 11 5,500 Cash Accounts receivable-Alex's Engineering Co. 5,500 22 Feb 15 Dividends 4,800 Cash 4,800 23 Feb 23 Accounts receivable Delta Co. 3,220 Sales 3,220 24 Feb 23 Cost of goods sold Merchandise inventory 2,660 2,660 25 Feb 26 Wages expense Cash 1,000 1 000 Prev gr 26 Feb 27 192 Mileage expense Cash 192 27 Mar 08 2,730 Computer supplies Accounts payable 2,730 28 Mar 09 Cash 3,220 Accounts receivable Delta Co. 3,220 29 Mar 11 Repairs expense Computer 960 Cash 960 30 Mar 16 Cash 5,260 Computer services revenue 5,260 31 Mar 19 Accounts payable Office equipment Cash 1,100 x 2,730 3,830 X 32 Mar 24 9,047 Accounts receivable Easy Leasing Computer services revenue -9,047 33 Mar 25 Accounts receivable Wildcat Services 2,800 Sales 2,800 34 Mar 25 2,002 Cost of goods sold Merchandise inventory 2,002 35 Mar 30 Accounts receivable FM Co. Sales 2,220 2,220 33 Mar 25 Accounts receivable_Wildcat Services 2,800 Sales 2,800 34 Mar 25 2,002 Cost of goods sold Merchandise inventory 2,002 35 Mar 30 Accounts receivable IFM Co. 2,220 Sales 2,220 36 Mar 30 1,048 Cost of goods sold Merchandise inventory 1,048 37 Mar 31 Mileage expense 128 Cash 128