On October $1,2021,$ Santana Rey launched a computer services company called Business Solutions, which provides consulting services, computer system installations, and custom program development. The company's initial chart of accounts follows.

$\backslash$table$[[$Account$,$Number,Account,Number$],[$Cash$,101,$Common stock,$307],[$Accounts Receivable,$106,$Dividends,$319],[$Computer Supplies,$126,$Computer Services Revenue,$403],[$Prepaid Insurance,$128,$Wages Expense,$623],[$Prepaid Rent,$131,$Advertising Expense,$655],[$Office Equipment,$163,$Mileage Expense,$676],[$Computer Equipment,$167,$Miscellaneous Expenses,$677],[$Accounts Payable,$201,$Repairs Expense$-$Computer,$684]]$