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 101 Account Title Cash 106.1 106.2 106.3 Alex's Engineering Company Wildcat Services Easy Leasing 106.4 IFM Company 106.5 Liu Corporation 106.6 Gomez Company 106.7 Delta Company 106.8 KC, Incorporated 106.9 119 126 Dream, Incorporated Merchandise inventory Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 167 168 201 210 Wages payable 236 Accumulated depreciation-Office equipment Computer equipment Accumulated depreciation-Computer equipment Accounts payable Unearned computer services revenue 8,110 Debit Credit $ 48,552 0 0 0 3,110 0 2,848 0 0 0 0 670 1,855 695 $ 270 20,300 1,220 1,130 580 1,310 301 S. Rey, Capital 81,630 302 S. Rey, Withdrawals 403 Computer services revenue 413 Sales 414 415 Sales discounts 502 612 613 623 637 Sales returns and allowances Cost of goods sold Depreciation expense-Office equipment Depreciation expense-Computer equipment Wages expense Insurance expense 640 Rent expense 0 0 0 0 0 0 0 0 0