On October 1, 2020, Aster Turane organized a computer service company called AsterSystems.Aster is organized as a sole proprietorship and will provide consulting services, computersystem installations, and custom program development.Aster Systems has adopted the calendar yearfor reporting, and expects to prepare the company's first set of financial statements as ofDecember 31, 2020.The initial chart of accounts for the accounting system includes these items: