Prepare 6-column work sheet that includes the unadjusted trial balance, the March 31 adjustments (a) through (g), and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjustments or post them to the ledger.

Posted below was an edited version of the general ledger. Please let me know if the journal is needed, I have that as well, but don't want things lost in a sea of pictures! :)

Santana Rey created Business Solutions on October 1, 2019. 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, 2019. 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. Credit Debit $48,372 0 3,060 2,828 620 2,070 905 8,020 $ 390 21,300 No. Account Title 101 Cash 106.1 Alex's Engineering Co. 106.2 Wildcat Services 106.3 Easy Leasing 106.4 IFM Co. 106.5 Liu Corp. 106.6 Gomez Co. 106.7 Delta Co. 106.8 KC, Inc. 106.9 Dream, Inc. 119 Merchandise inventory 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 302 S. Rey, Withdrawals 403 Computer services revenue 413 Sales 414 Sales returns and allowances 415 Sales discounts 502 Cost of goods sold 612 Depreciation expense-office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 1,230 1,190 820 1,390 82,155 0 @ 0 In response to requests from customers, S. Rey will begin selling computer software. The company will extend credit terms of 1/10, n/30, FOB shipping point, to all customers who purchase this merchandise. However, no cash discount is available on consulting fees. Additional accounts (Nos. 119, 413, 414, 415, and 502) are added to its general ledger to accommodate the company's new merchandising activities. Its transactions for January through March follow: Jan. 4 The company paid cash to Lyn Addie for five days' work at the rate of $205 per day. Four of the five days relate to wages payable that were accrued in the prior year. 5 Santana Rey invested an additional $23,500 cash in the company. 7 The company purchased $7,000 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB shipping point, invoice dated January 7. 9 The company received $2,828 cash from Gomez Co. as full payment on its account. 11 The company completed a five-day project for Alex's Engineering Co. and billed it $5,440, which is the total price of $6,830 less the advance payment of $1,390. The company debited Unearned Computer Services Revenue for $1,390. 13 The company sold merchandise with a retail value of $5,000 and a cost of $3,550 to Liu Corp., invoice dated January 13. 15 The company paid $620 cash for freight charges on the merchandise purchased on January 7. 16 The company received $4,060 cash from Delta Co. for computer services provided. 17 The company paid Kansas Corp. for the invoice dated January 7, net of the discount. 20 The company gave a price reduction (allowance) of $700 to Liu Corp., and credited Liu's accounts receivable for that amount. 22 The company received the balance due from Liu Corp., net of the discount and the allowance. 24 The company returned defective merchandise to Kansas Corp. and accepted a credit against future purchases (debited accounts payable). The defective merchandise invoice cost, net of the discount, was $496. 26 The company purchased $9,500 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB destination, invoice dated January 26. 26 The company sold merchandise with a $4,460 cost for $5,960 on credit to KC, Inc., invoice dated January 26. 31 The company paid cash to Lyn Addie for 10 days' work at $205 per day. 1 The company paid $2,715 cash to Hillside Mall for another three months' rent in advance. 3 The company paid Kansas Corp. for the balance due, net of the cash discount, less the $496 credit from merchandise returned on January 24. 5 The company paid $570 cash to Facebook for an advertisement to appear on February 5 only. 11 The company received the balance due from Alex's Engineering Co. for fees billed on January 11. 15 Santana Rey withdrew $4,750 cash from the company for personal use. 23 The company sold merchandise with a $2,510 cost for $3,390 on credit to Delta Co., invoice dated February 23. 26 The company paid cash to Lyn Addie for eight days' work at $205 per day. 27 The company reimbursed Santana Rey $192 for business automobile mileage. The company recorded the reimbursement as "Mileage Expense." 8 The company purchased $2,870 of computer supplies from Harris Office Products on credit with terms of n/30, FOB destination, invoice dated March 8. 9 The company received the balance due from Delta Co. for merchandise sold on February 23. 11 The company paid $880 cash for minor repairs to the company's computer. 16 The company received $5,310 cash from Dream, Inc., for computing services provided. 19 The company paid the full amount due of $4,060 to Harris Office Products, consisting of amounts created on December 15 (of $1,190) and March 8. 24 The company billed Easy Leasing for $9,187 of computing services provided. 25 The company sold merchandise with a $2,062 cost for $2,820 on credit to Wildcat Services, invoice dated March 30 The company sold merchandise with a $1,108 cost for $2,280 on credit to IFM Company, invoice dated March 30. 31 The company reimbursed Santana Rey $192 for business automobile mileage. The company recorded the reimbursement as "Mileage Expense." Feb. Mar. 25. The following additional facts are available for preparing adjustments on March 31 prior to financial statement preparation: a. The March 31 amount of computer supplies still available totals $2,195. b. Prepaid Insurance coverage of $690 expired during this 3-month period. c. Lyn Addie has not been paid for seven days of work at the rate of $205 per day. d. Prepaid rent of $2,715 expired during this 3-month period. e. Depreciation on the computer equipment for January 1 through March 31 is $1,230. f. Depreciation on the office equipment for January 1 through March 31 is $390. g. The March 31 amount of merchandise inventory still available totals $674. 3. Prepare 6-column work sheet that includes the unadjusted trial balance, the March 31 adjustments (a) through (g), and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjustments or post them to the ledger. 3. Prepare 6-column work sheet that includes the unadjusted trial balance, the March 31 adjustments (a) through (g), and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjustments or post them to the ledger. BUSINESS SOLUTIONS Partial Work Sheet March 31, 2020 Unadjusted Trial Balance Dr. Cr. Adjusted Trial Balance Adjustments Dr. Cr. Dr. Cr. No. Account Title 101 Cash 106.1 Alex's Engineering Co. 106.2 Wildcat Services 106.3 Easy Leasing 106.4 IFM Co. 106.5 Liu Corp 106.6 Gomez Co. 106.7 Delta Co. 106.8 KC, Inc. 106.9 Dream, Inc. 119 Merchandise inventory 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciationOffice equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 302 S. Rey, Withdrawals 403 Computer services revenue 413 Sales 414 Sales returns and allowances 405 Cestevere 413 Sales 414 Sales returns and allowances 415 Sales discounts 502 Cost of goods sold 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer Totals 0 0 0 0 0 0 9 Cash Account No. 101 10 11 12. 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Date Transaction Description Ref. Debit Credit Balance 31-Dec Balance 48,372 04-Jan 1025 47347 05-Jan 23500 70847 09-Jan 2828 73675 15-Jan 620 73055 16-Jan 4060 77115 17-Jan 6930 70185 22-Jan 4257 74442 31-Jan 2050 72392 01-Feb 2715 69677 03-Feb 8909 60768 05-Feb 570 60198 11-Feb 5440 65638 15-Feb 4750 60888 26-Feb 1640 59248 27-Feb 192 59056 09-Mar 3390 62446 11-Mar 880 61566 16-Mar 5310 66876 19-Mar 4060 62816 31-Mar 192 62624 Accounts ReceivableAlex's Engineering Co. Acct. No. 106.1 Date Transaction Description Ref. Debit Credit Balance 31-Dec Balance 0 11-Jan 5440 5440 11-Feb 5440 0 35 36 37 38 39 40 41 42 43 Ref. Accounts Receivable-Wildcat Services Date Transaction Description 31-Dec Balance 25-Mar Acct. No. 106.2 Debit Credit Balance 0 2820 2820 45 46 47 48 49 50 51 52 53 54 Ref. Accounts Receivable-Easy Leasing Date Transaction Description 31-Dec Balance 24-Mar Acct. No. 106.3 Debit Credit Balance 0 9187 9187 55 Ref. Accounts ReceivableIFM Co. Date Transaction Description 31-Dec Balance 30 Mar Acct. No. 106.4 Debit Credit Balance 3,060 2280 5340 56 57 58 59 50 51 52 53 Ref. Accounts Receivable-Liu Corporation Date Transaction Description 31-Dec Balance 13-Jan Acct. No. 106.5 Debit Credit Balance 0 5000 5000 700 4300 55 20 Jan Ref. Accounts Receivable-Liu Corporation Date Transaction Description 31-Dec Balance 13-Jan 20-Jan 22-Jan Acct. No. 106.5 Debit Credit Balance 0 5000 5000 700 4300 4300 0 61 62 63 64 65 66 67 68 69 70 71 72 73 Accounts Receivable-Gomez Co. Date Transaction Description 31-Dec Balance 09-Jan Ref. Acct. No. 106.6 Debit Credit Balance 2,828 2828 0 Ref. 75 76 77 78 79 80 81 82 83 Accounts Receivable-Delta Co. Date Transaction Description 31-Dec Balance 23-Feb 09-Mar Accounts ReceivableKC Inc. Date Transaction Description 31-Dec Balance 26-Jan Acct. No. 106.7 Debit Credit Balance 0 3390 3390 3390 0 Ref. Acct. No. 106.8 Debit Credit Balance 0 5960 5960 85 86 87 Accounts Receivable-Dream Inc. Date Transaction Description 31-Dec Balance Ref. Acct. No. 106.9 Debit Credit Balance 0 88 89 90 91 Ref. 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 Merchandise inventory Date Transaction Description 31-Dec Balance 07-Jan 13-Jan 15-Jan 17 Jan 24-Jan 26-Jan 26-Jan 03-Feb 23-Feb 25-Mar 30-Mar 31-Mar Acct. No. 119 Debit Credit Balance 0 7000 7000 3550 3450 620 4070 70 4000 496 3504 9500 13004 4460 8544 95 8449 2510 5939 2062 3877 1108 2769 2145 624 Ref. Computer Supplies Date Transaction Description 31-Dec Balance 08-Mar 31-Mar Prepaid Insurance Date Transaction Description 31-Dec Balance 31-Mar Acct. No. 126 Debit Credit Balance 620 2870 3490 1425 2065 Acct. No. 128 Debit Credit Balance 2,070 663 1,407 Ref. 114 115 116 117 118 119 120 Prepaid Rent Date Transaction Description Ref. Acct. No. 131 Debit Credit Balance Ref. Prepaid Rent Date Transaction Description 31-Dec Balance 01-Feb 31-Mar Acct. No. 131 Debit Credit Balance 905 2715 3620 2475 1145 Office equipment Date Transaction Description 31-Dec Balance Ref. Acct. No. 163 Debit Credit Balance 8,020 Accumulated Depreciation - Office Equipment Date Transaction Description 31-Dec Balance 31-Mar Acct. No. 164 Debit Credit Balance Ref. 390 370 760 Computer equipment Date Transaction Description 31-Dec Balance Ref. Acct. No. 167 Debit Credit Balance 21,300 Accumulated Depreciation - ComputerEquipment Date Transaction Description Ref. 31-Dec Balance 31-Mar Acct. No. 168 Debit Credit Balance 1,230 1210 1210 Ref. Accounts Payable Date Transaction Description 31-Dec Balance 07-Jan 17-Jan 24-Jan 26-Jan 03-Feb 08-Mar 19-Mar Acct. No. 201 Debit Credit Balance 1,190 7000 8190 7000 1190 496 694 9500 10194 9004 1190 2870 4080 4060 0 Ref. Wages Payable Date Transaction Description 31-Dec Balance 04-Jan 31-Mar Acct. No. 210 Debit Credit Balance 820 820 0 1715 1715 Ref. Unearned Computer Service revenue Date Transaction Description 31-Dec Balance 11-Jan Acct. No. 236 Debit Credit Balance 1390 1390 0 Ref. S.Rey Capital Date Transaction Description 31-Dec Balance 05-Jan Acct. No. 301 Debit Credit Balance 82155 23500 105655 S.Rey Withdrawls Date Transaction Description 21.Der Balance Acct. No. 302 Debit Credit Balance Ref. 05-Jan 23500 105655 Ref. Acct. No. 302 Debit Credit Balance 0 4750 4750 S.Rey Withdrawls Date Transaction Description 31-Dec Balance 15-Feb Computer Service Revenue Date Transaction Description 11-Jan 16-Jan 16-Mar 24-Mar Ref. Acct. No. 403 Debit Credit Balance 6830 6830 4060 10890 5310 16200 9187 25387 Transaction Description Ref. Sales Date 13-Jan 26-Jan 23-Feb 25-Mar 30-Mar Acct. No. 413 Debit Credit Balance 5000 5000 5960 10960 3390 14350 2820 17170 2280 19450 Sales return& allowances Date Transaction Description 20-Jan Ref. Acct. No. 414 Debit Credit Balance 700 700 Sales Discount Date Transaction Description 22-Jan Ref. Acct. No. 415 Debit Credit Balance 43 43 Ref. Cost of Goods Sold Date Transaction Description 13-Jan 26-Jan 23-Feb 25-Mar 30-Mar Mar-31 Acct. No. 502 Debit Credit Balance 3550 3550 4460 8010 2510 10520 2062 12582 1108 13690 2145 15835 Depreciation expense-Office Equipment Date Transaction Description Ref. Acct. No. 612 Debit Credit Balance 370 370 Depreciation expense -Computer Equipment Date Transaction Description Mar-31 Ref. Acct. No. 613 Debit Credit Balance 1140 1140 Acct. No. 623 Debit Credit Balance 205 205 2050 2255 Ref. Wages expense Date Transaction Description 04-Jan 31-Jan 2171 Date Transaction Description Ref. Debit 370 Credit Balance 370 218 219 220 221 222 223 Depreciation expense -Computer Equipment Date Transaction Description Mar-31 Ref. Acct. No. 613 Debit Credit Balance 1140 1140 Acct. No. 623 Debit Credit Balance 205 205 2050 2255 1640 3895 1715 5610 Wages expense Date Transaction Description 04-Jan 31-Jan 26-Feb Mar-31 Ref. 226 227 228 229 230 231 232 233 234 235 236 237 Insurance expense Date Transaction Description 31-Mar Ref. Acct. No. 637 Debit Credit Balance 663 663 238 239 Rent expense Date Transaction Description 31-Mar Ref. Acct. No. 640 Debit Credit Balance 2475 2475 240 241 242 243 244 245 246 Computer Supplies expense Date Transaction Description 31-Mar Ref. Acct. No. 652 Debit Credit Balance 1425 1425 Advertising expense Date Transaction Description 05-Feb Ref. Acct. No. 655 Debit Credit Balance 570 570 248 249 250 251 252 253 254 255 256 257 Ref. Mileage expense Date Transaction Description 27-Feb 31-Mar Acct. No. 676 Debit Credit Balance 192 192 192 384 258 259 Miscellaneous expense Date Transaction Description Ref. Acct. No. 677 Debit Credit Balance 2601 261 262 263 264 265 266 Repairs expense - Computer Date Transaction Description 11-Mar Ref. Acct. No. 684 Debit Credit Balance 880 880 267