Required information [The following information applies to the questions displayed below.] Santana Rey created Business Solutions on October 1, 2020. 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, 2020. 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. 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 XC, Inc. 106.9 Dream, Inc. Debit Credit $48,572 0 0 3,100 0 2,888 o 600 1,881 885 8,050 360 20,600 1,220 1,240 860 119 Merchandise inventory 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 office equipment 164 167 Computer equipment 168 201 Accounts payable 210 Wages payable 236 307 Common stock 318 Accumulated depreciation-office equipment Accumulated depreciation-Computer equipment Unearned computer services revenue Retained earnings 8 1,390 73,146 8,360