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.

$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$$48,552,],[106\mathrm{.}1,$Alex's Engineering Company,$0,],[106\mathrm{.}2,$Wildcat Services,$0,],[106\mathrm{.}3,$Easy Leasing,$0,],[106\mathrm{.}4,$IFM Company,$3,150,],[106\mathrm{.}5,$Liu Corporation,$0,],[106\mathrm{.}6,$Gomez Company,$2,748,],[106\mathrm{.}7,$Delta Company,$0,],[106\mathrm{.}8,$KC$,$ Incorporated,$0,],[106\mathrm{.}9,$Dream, Incorporated,$0,],[119,$Merchandise inventory,$0,],[126,$Computer supplies,$700,],[128,$Prepaid insurance,$1,989,],[131,$Prepaid rent,$905,],[163,$office equipment,$8,020,],[164,$Accumulated depreciation$-0$ffice equipment,,$$210],[167,$Computer equipment,$20,800,],[168,$Accumulated depreciation$-$Computer equipment,,$1,120],[201,$Accounts payable,,$1,290],[210,$Wages payable,,$580],[236,$Unearned computer services revenue,,$1,400],[301,$Common stock,,$75,004],[318,$Retained earnings,,$7,260],[319,$Dividends,$0,],[403,$Computer services revenue,,$0],[413,$Sales,,$0],[414,$Sales returns and allowances,$0,],[415,$Sales discounts,$0,],[502,$Cost of goods sold,$0,],[612,$Depreciation expense$-$office equipment,$0,],[613,$Depreciation expense$-$Computer equipment,$0,],[623,$Wages expense,$0,],[637,$Insurance expense,$0,],[640,$Rent expense,$0,],[652,$Computer supplies expense,$0,],[655,$Advertising expense,$0,],[676,$Mileage expense,$0,],[677,$Miscellaneous expenses,$0,],[684,$Repairs expense$-$Computer,$0,]]$