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. No. 101 Cash Account Title 106.1 Alex's Engineering Co. 106.2 Wildcat Services 106.3 Easy Leasing 106.4 IFM Co. 106.5 Liu Corp. Debit $48,372 Credit 3,000 106.6 Gomez Co. 2,668 106.7 Delta Co. e 106.8 KC, Inc. 0 106.9 Dream, Inc. 119 126 Merchandise inventory Computer supplies 0 580 128 Prepaid insurance 1,665 131 Prepaid rent 825 163 Office equipment 8,000 164 Accumulated depreciation-Office equipment $ 400 167 Computer equipment 20,000 168 Accumulated depreciation-Computer equipment 1,250 201 Accounts pavable 1.100