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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 a 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 318 Retained earnings 319 Dividends 403 Computer services revenue 413 Sales 414 Sales returns and allowances 580 1,665 825 8,000 $ 400 20,000 1, 250 1, 100 500 1,500 73,000 7, 360 @ @ 414 415 502 612 613 623 637 640 652 655 676 677 684 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 e o 0 @ e 0 e In response to requests from customers, S. Rey will begin selling computer software. The company will extend credit terms of 110, n/B0, 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 $5,800 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. fon 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. Tna i dated January 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 $2,668 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 $2,738 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 $5,268 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 $1,048 cost for $2,220 on credit to IFM Company, invoice dated March 30. The comnany recorded the 31 The company reimbursed Santana Rey $128 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: 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 5,800 Merchandise inventory Accounts payable 5,800 4 Jan 09 Cash 2,668 Accounts receivable-Gomez Co. 2,668 5 Jan 11 5,500 Accounts receivable Alex's Engineering Co. Unearned computer services revenue Computer services revenue 1,500 *7,000 6 Jan 13 Accounts receivable Liu Corp. Sales 5,200 5,200 7 Jan 13 Cost of goods sold Merchandise inventory 3,560 3,560 8 Jan 15 Merchandise inventory 600 Cash 600 9 Jan 16 Cash 4,000 Computer services revenue 4,000 10 Jan 17 5,800 Accounts payable Merchandise inventory 58 Cash -5,742 11 Jan 20 Sales returns and allowances 500 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 9,000 14 Jan 26 Merchandise inventory Accounts payable 9,000 15 Jan 26 5,800 Accounts receivable Ko, Inc. 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 2,475 Prepaid rent Cash 2,475 19 Feb 03 8,504 Accounts payable Merchandise inventory 85 X Cash 8,419 20 Feb 05 Advertising expense 600 Cash 600 21 Feb 11 Cash 5,500 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 2,660 Cost of goods sold Merchandise inventory 2,660 25 Feb 26 Wages expense 1,000 Cash 1,000 26 Feb 27 Mileage expense 192 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 36 Mar 30 Cost of goods sold 1,048 27 Mar 08 2,730 Computer supplies Accounts payable 2,730 28 Mar 09 3,220 Cash Accounts receivable Delta Co. 3,220 36 Mar 30 1,048 Cost of goods sold Merchandise inventory 1,048 37 Mar 31 128 Mileage expense Cash 128