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 Cash 106.1 106.2 Account Title Alex's Engineering Company Wildcat Services Debit Credit $ 48,432 106.3 Easy Leasing 106.4 IFM Company 3,110 106.5 Liu Corporation 106.6 Gomez Company 2,848 106.7 Delta Company 106.8 KC, Incorporated 106.9 Dream, Incorporated 119 Merchandise inventory 126 Computer supplies 630 128 Prepaid insurance 1,989 131 Prepaid rent 825 163 Office equipment 8,170 164 Accumulated depreciation-Office equipment $ 280 167 Computer equipment 21,000 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 1,230 1,110 780 1,450 82,154 302 S. Rey, Withdrawals 403 413 414 Computer services revenue Sales Sales returns and allowances