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. 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 $($Numbers$.119,413,414,415,$ and $502)$ are added to its general ledger to accommodate the company$$s new merchandising activities. Its transactions for January through March follow.

January $4$ The company paid cash to Lyn Addie for five days$$ work at the rate of $$135$ per day. Four of the five days relate to wages payable that were accrued in the prior year.

January $5$ Santana Rey invested an additional $$23,900$ cash in the company in exchange for more common stock.

January $7$ The company purchased $$7,200$ of merchandise from Kansas Corporation with terms of $1/10,$ n$/30,$ FOB shipping point, invoice dated January $7.$