Serial Problem Business Solutions LO A1, P1, P2 On October 1. 2017. Santana Rey launched a computer services company called Business Solutions, which provides consulting services, computer system installations, and custom program development. Rey adopts the calendar year for reporting purposes and expects to prepare the company's first set of financial statements on December 31, 2017. The company's initial chart of accounts follows. Account No 101 Common Stock Account No. 307 319 Computer Supplies126 Computer Services Revenue 403 623 655 676 Computer Equipment 167 Miscellaneous Expenses677 201 Repairs Expense-Computer 684 Cash Accounts Receivable 106 Dividends Prepaid Insurance128 Wages Expense Prepaid Rent Office Equipment 131 Advertising Expense 163 Mileage Expense Accounts Payable