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.	Account Title	Debit			Credit
101	Cash	$	48,402
106.1	Alexs Engineering Co.		0
106.2	Wildcat Services		0
106.3	Easy Leasing		0
106.4	IFM Co.		3,120
106.5	Liu Corp.		0
106.6	Gomez Co.		2,818
106.7	Delta Co.		0
106.8	KC, Inc.		0
106.9	Dream, Inc.		0
119	Merchandise inventory		0
126	Computer supplies		620
128	Prepaid insurance		1,935
131	Prepaid rent		855
163	Office equipment		8,190
164	Accumulated depreciationOffice equipment				$	280
167	Computer equipment		20,700
168	Accumulated depreciationComputer equipment					1,220
201	Accounts payable					1,300
210	Wages payable					700
236	Unearned computer services revenue					1,370
301	S. Rey, Capital					81,770
302	S. Rey, Withdrawals		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

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

Jan.		4		The company paid cash to Lyn Addie for five days work at the rate of $175 per day. Four of the five days relate to wages payable that were accrued in the prior year.
		5		Santana Rey invested an additional $23,500 cash in the company.
		7		The company purchased $6,400 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB shipping point, invoice dated January 7.
		9		The company received $2,818 cash from Gomez Co. as full payment on its account.
		11		The company completed a five-day project for Alexs Engineering Co. and billed it $5,330, which is the total price of $6,700 less the advance payment of $1,370. The company debited Unearned Computer Services Revenue for $1,370.
		13		The company sold merchandise with a retail value of $4,300 and a cost of $3,450 to Liu Corp., invoice dated January 13.
		15		The company paid $660 cash for freight charges on the merchandise purchased on January 7.
		16		The company received $4,120 cash from Delta Co. for computer services provided.
		17		The company paid Kansas Corp. for the invoice dated January 7, net of the discount.
		20		The company gave a price reduction (allowance) of $700 to Liu Corp., and credited Liu's accounts receivable for that amount.
		22		The company received the balance due from Liu Corp., net of the discount and the allowance.
		24		The company returned defective merchandise to Kansas Corp. and accepted a credit against future purchases (debited accounts payable). The defective merchandise invoice cost, net of the discount, was $486.
		26		The company purchased $9,300 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB destination, invoice dated January 26.
		26		The company sold merchandise with a $4,520 cost for $5,920 on credit to KC, Inc., invoice dated January 26.
		31		The company paid cash to Lyn Addie for 10 days work at $175 per day.
Feb.		1		The company paid $2,565 cash to Hillside Mall for another three months rent in advance.
		3		The company paid Kansas Corp. for the balance due, net of the cash discount, less the $486 credit from merchandise returned on January 24.
		5		The company paid $480 cash to Facebook for an advertisement to appear on February 5 only.
		11		The company received the balance due from Alexs Engineering Co. for fees billed on January 11.
		15		Santana Rey withdrew $4,670 cash from the company for personal use.
		23		The company sold merchandise with a $2,560 cost for $3,410 on credit to Delta Co., invoice dated February 23.
		26		The company paid cash to Lyn Addie for eight days work at $175 per day.
		27		The company reimbursed Santana Rey $192 for business automobile mileage. The company recorded the reimbursement as "Mileage Expense."
Mar.		8		The company purchased $2,810 of computer supplies from Harris Office Products on credit with terms of n/30, FOB destination, invoice dated March 8.
		9		The company received the balance due from Delta Co. for merchandise sold on February 23.
		11		The company paid $830 cash for minor repairs to the companys computer.
		16		The company received $5,410 cash from Dream, Inc., for computing services provided.
		19		The company paid the full amount due of $4,110 to Harris Office Products, consisting of amounts created on December 15 (of $1,300) and March 8.
		24		The company billed Easy Leasing for $9,167 of computing services provided.
		25		The company sold merchandise with a $2,152 cost for $2,810 on credit to Wildcat Services, invoice dated March 25.
		30		The company sold merchandise with a $1,228 cost for $2,240 on credit to IFM Company, invoice dated March 30.
		31		The company reimbursed Santana Rey $256 for business automobile mileage. The company recorded the reimbursement as "Mileage Expense."

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

1. The March 31 amount of computer supplies still available totals $2,105.
2. Prepaid Insurance coverage of $645 expired during this 3-month period.
3. Lyn Addie has not been paid for seven days of work at the rate of $175 per day.
4. Prepaid rent of $2,565 expired during this 3-month period.
5. Depreciation on the computer equipment for January 1 through March 31 is $1,220.
6. Depreciation on the office equipment for January 1 through March 31 is $280.
7. The March 31 amount of merchandise inventory still available totals $624.

3. Prepare 6-column work sheet 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.