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.

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 $684$

October $1$ S$.$ Rey invested $$54,000$ cash, a $$26,000$ computer system, and $$8,000$ of office equipment in the company in exchange for common stock.

October $2$ The company paid $$3,280$ cash for four months' rent. Hint: Debit Prepaid Rent for $$3,280.$

October $3$ The company purchased $$1,350$ of computer supplies on credit from Harris Office Products.

October $5$ The company paid $$2,160$ cash for one year's premium on a property and liability insurance policy. Hint: Debit Prepaid Insurance for $$2,160.$

October $6$ The company billed Easy Leasing $$5,700$ for services performed in installing a new Web server.

October $8$ The company paid $$1,350$ cash for the computer supplies purchased from Harris Office Products on October $3.$

October $10$ The company hired Lyn Addie as a part$-$time assistant.

October $12$ The company billed Easy Leasing another $$2,100$ for services performed.

October $15$ The company received $$5,700$ cash from Easy Leasing as partial payment on its account.

October $17$ The company paid $$780$ cash to repair computer equipment that was damaged when moving it$.$

October $20$ The company paid $$1,683$ cash for advertisements.

October $22$ The company received $$2,100$ cash from Easy Leasing on its account.

October $28$ The company billed IFM Company $$5,408$ for services performed.

October $31$ The company paid $$805$ cash for Lyn Addie$$s wages for seven days' work.

October $31$ The company paid a $$3,200$ cash dividend.

November $1$ The company paid $$280$ cash for mileage expenses.

November $2$ The company received $$5,433$ cash from Liu Corporation for computer services performed.

November $5$ The company purchased computer supplies for $$1,030$ cash from Harris Office Products.

November $8$ The company billed Gomez Company $$5,868$ for services performed.

November $13$ The company agreed to perform future services for Alex$$s Engineering Company. No work has yet been performed.

November $18$ The company received $$3,308$ cash from IFM Company as partial payment of the October $28$ bill.

November $22$ The company paid $$210$ cash for miscellaneous expenses. Hint: Debit Miscellaneous Expenses for $$210.$

November $24$ The company completed work and sent a bill for $$3,950$ to Alex$$s Engineering Company.

November $25$ The company sent another bill to IFM Company for the past$-$due amount of $$2,100.$

November $28$ The company paid $$336$ cash for mileage expenses.

November $30$ The company paid $$1,610$ cash for Lyn Addie's wages for $14$ days' work.

November $30$ The company paid a $$1,000$ cash dividend.

Required:

Prepare journal entries to record each of the above transactions for Business Solutions.

Prepare ledger accounts $($in balance column format$)$ and post the journal entries from requirement $1$ to them.