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,/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 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 $205 per day. Four of the five days relate to yages payable that were accrued in the prior year. January 5 Santana Rey invested an additional $23,000 cash in the company. January 7 The coepany purchased $7,000 of merchandise fron xansas corporation with terms of 1/10, n/30, FOB shipping point, invoice dated January 7. January 9 the company recelved 52,678 cash from Gomez Company os full payment on 1ts account. January 11 The company completed a five-day project for Alex's Engincering company and billed it $5,460, which is the total price of $6,890 less the advance paywent of $1,430. The company debited unearned conputer services Detiemine far el aja Revenue for $1,430. January 13 The company sold merchandise with a retail value of $4,509 and a cost of $3,510 to Liu Corporation, imvice dated January 13 . January 15 The company paid $790 cash for freight charges on the nerchandise purchased on January 7. January 16 The company received $4,190 cash from Delta Company for computer services perovided. January 17 The conpany paid Kansas Corporation for the invoice dated January 7 , net of the discount. January 20 The company gave a price reduction (allowance) of \$7ee to Liu corporation and credited tiu's accounts receivable for that asount. January 22. The conpany received the balance due from liu Corporation, net of the discount and the allowance. January 24 The company returned defective merchandise to Kansas Corporation and accepted a credit against future purchases (debited accounts payable). The defective merchandise invoice cost, net of the discount, was \$486. January 26 The company purchased $9,400 of nerchandise from Kansas Corporation with terms of 1/10, n/39, Foo destination, invoice dated January 2.6. January 26 The company sold merchandise with a 54,460 cost for 55,960 on credit ta kC, Incorporated, involce dated January 26. January 31 The company paid cash to Lyn Addie for 10 days' work at $205 per day. February 1 The company paid $2,745 cash to Hiliside Mal1 for another three nonths" rent in advance. February 3 The coepany paid Kansas Corporation for the balance due, net of the cash discount, less the S4li6. credit from merchandise returned on january 24 , February 5. The coepany paid $490 cash to Facebook for an advertisenent to appear on Febeuary 5 only. February 11 The company recelved the balance due from Alex's Engineering Cospany for fees billed on January 11. February 15 5. Rey withdrew $4,670 cash from the company for personal use. February 23 The company sold eerchandise with a $2,630 cost for $3,389 ch credit to Delta Coepany, Involce dated February 23. February 26 The company paid cash to Lyn Addie for elight days' work at 5205 per day. February 27 The company reimbursed Santana Rey $320 cash for business automobile alleage. The company recorded the reimbursement as "Mileage Expense." March 8 The company purchased $2,890 of computer supplies froe Harris office Products on credit with terms of n/30, FOB destination, invoice dated March 8. March. 9 The company received the balance due fron Delta Company for merchandise sold on February 23. March 11 The company paid $990 cash for minor repairs to the conpany's coeputer. March 16 The company received $5,280 cash from Drean, Incorporated, for computing services provided. March 19 The company paid the full amount due of \$4, 950 to Harris office Products, consisting of amounts created on. December 15 (of $1,160 ) and March 8 . March 24 The company billed Easy Leasing for $9,057 of computing services provided. March 25 The company sold merchandise with a $2,102 cost for $2,930 on credit to wildeat services, invoice dated March 25. March 30 The company sold merchandise with a $1,683 cost for $2,420 on credit to IfM company, invoice dated March 30 . March 31. The company reimbursed Santana Rey $224 cash for business automobile mileage. The conpany recorded the reiabursement as "Mileage Expense." The following additional facts are available for preparing adjustments on March 31 prior to financial statement preparation. a. The March 31 amount of computer supplies still available totals $2,175. b. Prepaid insurance coverage of $690 expired during this three-month period. c. Lyn Addie has not been paid for seven days of work at the rate of $205 per day. d. Prepaid rent of $2,745 expired during this three-month period. e. Depreciation on the computer equipment for January 1 through March 31 is $1,250. f. Depreciation on the office equipment for Januaty 1 through March 31 is $210. g. The March 31 amount of merchandise inventory still available totals $684. 3. Prepare a 6-column work sheet that includes the unadjusted trial balance, the March 31 adjustments (a) through (g). and the adjusted rial balance, Do not prepare closing entries and do not journalize the adjustments or post them to the ledger