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 Recelvable 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,n/30, FOB shipping point, to all customers who purchase this merchandise. However, no cash discount is available on consulting fees. Additional accounts (Numbers. 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 $235 per day. Four of the five days relate to wages payable that were accrued in the prior year. January 5 Santana Rey invested an additional $24,500 cash in the company in exchange for more common stock. January 7 . The company purchased $6,7e0 of merchandise from Kansas Corporation with terms of 1/10, n/3e, FOB shipping point, invoice dated January 7. January 9 The company received $2,838 cash from Gomez company as fu11 payment on its account. January 11 The company completed a five-day project for Alexs Engineering Company and billed it $5,430, ahich is the totel price of $6,770 less the advance payment of $1,340. The company debited Unearned Conputer Services Revenue for $1,348. January 13 the company sold merchandise with a retail value of $4,80e and a cost of $3,460 to tiu Corporation, invoice dated January 13 , January 15 The company paid $860 cash for freight charges on the merchandise purchased on January 7. January 16 The company received $4,980 cash from Delta Company for conputer services provided. January 17 The company paid Kansas Corporation for the invoice dated January 7 , net of the discount. January 20 The company gave a price reduction (allowance) of $46e to tiu corporation and credited Liu's accounts. receivable for that anount. January 22 The company received the balance due from Liu Corporation, net of the discount and the allowance. January 24 The company returned defective nerchandise 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 conpany purchased $9,460 of merchandise from Kansas Corporation with terms of 1/1e, n/39, FOB destination, invoice dated January 26 . January 26 The company sold merchandise with a $4,660 cost for $5,950 on credit to KC, Incorporated, invoice dated January 26. January 31 The company paid cash to Lyn Addie for 10 days' work at $235 per day. February 1 The company paid $2,625 cash to Hi11side Ma11 for another three months' rent in advance. February 3 The company paid Kansas Corporation for the balance due, net of the cash discount, less the $486 credit from merchandise returned on January 24 . February 5 The company paid $590 cash to Facebook for an advertisement to appear on February 5 only. February 11 The company received the balance due from Alex's Engineering Conpany for fees billed on January 11. February 15 the company paid a $4,670 cash dividend. February 23 The company sold merchandise with a $2,640 cost for $3,390 on credit to Delta Company, inveice dated February 23. February 26 The company paid cash to Lyn Addie for eight days' work at $235 per day. Februp 27 The company reinbursed Santana fey $384 cash for business automobile mileage. The company recorded the reimbursement as "Mileage Expense." March 8 The company purchased $2,890 of computer supplies fron Harris office Products on credit with terms of n/3e, FOB destination, involce dated March 8. March 9 The company recelved the balance due from Delta conpany for merchandise sold on February 23. March 11 The company paid s84e cash for minor repairs to the company's computer. March 16 The company received \$s, 36e cash fron oreas, incorporated, for computing services provided. March 19 The company paid the full amount due of 54,100 to Harris office Products, consisting of arounts created on Decenber 15 (of $1,21e) and March 8 . Warch 24 The company billed Easy Leasing for $9,137 of cenputing services provided. March 25 the company sold perchandise with a $2,192 cost for $2,870 on credit to Wildcat Services, invoice dated March 25 . March 30 The company sold merchandise with a \$1,ee8 cost for $2,42e on credit to IFM Company, invoice dated March 30. March 31 the company reinbursed Santana Rey $192 cash for business autond 41 le mileage. The conpany recorded the reimbursenent as "Mileage Expense." The foliowing odditional facts are avallable for preparing adjustments on March 31 prior to financial statement preparation. The following additional facts are available for preparing adjustments on March 31 prior to financial statement preparaton a. The March 31 amount of computer supplies still available totals $2,105. b. Prepaid Insurance coverage of $627 expired during this three-month period. c. Lyn Addie has not been paid for seven days of work at the rate of $235 per day. d. Prepaid rent of $2,625 expired during this three-month period. e. Depreciation on the computer equipment for January 1 through March 31 is $1,170. f. Depreciation on the office equipment for January 1 through March 31 is $340. g. The March 31 amount of merchandise inventory still available totals $664. 2. Post the journal entries in part 1 to the accounts in the company's general ledger. Note: Begin with the ledger's post-closir balances as of December 31, 2021