please answer 4a in the single step format and 4b in the multiple step format

Santana Rey created Business Solutions on October 1, 2021. 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, 2021. 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. Number 101 Account Title Alex's Engineering Company Debit $ 48,552 Credit 0 0 Cash 106.1 106.2 Wildcat Services 106.3 Easy Leasing 0 106.4 IFM Company 106.5 Liu Corporation 106.6 Gomez Company 106.7 Delta Company 3,050. 0 2,798 8 106.8 KC, Incorporated 106.9 119 126 Dream, Incorporated Computer supplies 0 Merchandise inventory. 128 Prepaid insurance 680 1,854 131 Prepaid rent 905 163 Office equipment 8,150 164 Accumulated depreciation-Office equipment $ 330 167 Computer equipment 21,400 168 Accumulated depreciation-Computer equipment 1,140 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 Common stock 318 319 403 413 414 415 Retained earnings Dividends Computer services revenue Sales Sales returns and allowances) Sales discount 1,150 860 1,360 74,889 7,660