On October 1, 2021, Santana Reyr 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 Accounts Receivable 106 302 Computer Supplies 126 403 Prepaid Insurance 128 l{C'in'ice Equipment 163 Mileage Expense 6W5 Computer Equipment 10]r Miscellaneous Expenses Accounts Ravable 201 Repairs ExpenseComputer 684 October 1 S. Revr invested $40,000 cash, a 525,000 computer system, and 50,000 of ofce equipment in the companv. Prepaid Rent 131 Advertising Expense 655