Santana Rey created Business Solutions on October 1, 2017. 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, 2017. 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	Debit			Credit
101	Cash	$	48,372
106.1	Alexs Engineering Co.		0
106.2	Wildcat Services		0
106.3	Easy Leasing		0
106.4	IFM Co.		3,000
106.5	Liu Corp.		0
106.6	Gomez Co.		2,668
106.7	Delta Co.		0
106.8	KC, Inc.		0
106.9	Dream, Inc.		0
119	Merchandise inventory		0
126	Computer supplies		580
128	Prepaid insurance		1,665
131	Prepaid rent		825
163	Office equipment		8,000
164	Accumulated depreciationOffice equipment				$	400
167	Computer equipment		20,000
168	Accumulated depreciationComputer equipment					1,250
201	Accounts payable					1,100
210	Wages payable					500
236	Unearned computer services revenue					1,500
307	Common stock					73,000
318	Retained earnings					7,360
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 expenseOffice equipment		0
613	Depreciation expenseComputer 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 expenseComputer		0

The following additional facts are available for preparing adjustments on March 31 prior to financial statement preparation:

The March 31 amount of computer supplies still available totals $2,005.

Three more months have expired since the company purchased its annual insurance policy at a $2,220 cost for 12 months of coverage.

Lyn Addie has not been paid for seven days of work at the rate of $125 per day.

Three months have passed since any prepaid rent has been transferred to expense. The monthly rent expense is $825.

Depreciation on the computer equipment for January 1 through March 31 is $1,250.

Depreciation on the office equipment for January 1 through March 31 is $400.

The March 31 amount of merchandise inventory still available totals $704.

3. Prepare a partial work sheet consisting of the first six columns 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.