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. Number Account Title 101 Cash 106.1 106.2 Alex's Engineering Company Wildcat Services 106.3 Easy Leasing 106.4 IFM Company 106.5 Liu Corporation 106.6 Gomez Company 106.7 106.8 106.9 119 Delta Company KC, Incorporated Dream, Incorporated Merchandise inventory 126 Computer supplies: 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation Office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue. 301 5. Rey, Capital 302 5. Rey, Withdrawals 403 413 414 415 502 612 Computer services revenue Sales Sales returns and allowances Sales discounts Cost of goods sold Depreciation expense-Office equipment Debit $ 48,442 Credit 0 0 3,140 2,868 0 0 0 0 740 1,962 835 8,040 $ 230 21,900 0 0 1,160 1,250 620 1,310 83,357 0