The following additional facts are available for preparing adjustments on March 31 prior to financial statement preparation.

The March 31 amount of computer supplies still available totals $2,135.

Prepaid Insurance coverage of $699 expired during this three-month period.

Lyn Addie has not been paid for seven days of work at the rate of $145 per day.

Prepaid rent of $2,775 expired during this three-month period.

Depreciation on the computer equipment for January 1 through March 31 is $1,110.

Depreciation on the office equipment for January 1 through March 31 is $400.

The March 31 amount of merchandise inventory still available totals $634.

Post the journal entries in part 1 to the accounts in the companys general ledger. Note: Begin with the ledgers post-closing adjusted balances as of December 31, 2021.

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. terms or inU, n/sU, rub shipping point, to all customers who purchase this merchanqise. However, no cash discount is avallable on consulting fees. Additfonal accounts (Nos. 119,413,414,415, and 502 ) are added to lts general ledgerto accommodate the company's new merchandising activities. Its transactions for January through March follow. January 4 The conpany paid cash to Lyn Addie for five days' work at the rate of \$145 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 $24,200 cash in the conpany - January 7 The conpany purchased $5,996 of nerchandise from Kansas Corporation with terms of 1/10, n/3e, FoB shipping point, involice dated January 7. January 9 The conpany recelved $2,828 cash fron Gonez Company as full payment on its account. January 11 The conpany completed a five-day project for Alex"s Engineering Conpany and billed it \$5, 46e, which is the total price of $6,930 less the advance payment of $1,479. The company debited Unearned Computer Services Revenue for $1,479. January 13 The conpany sold merchandise with a retail value of $4,900 and a cost of $3, 5ee to Liu Corporation, involce dated January 13. January 15 The conpany paid $650 cash for freight charges on the nerchandise purchased on January 7. January 16 The conpany recefved $4,190 cash fron Delta Company for conputer services provided. January 17 The conpany paid Kansas Corporation for the involce dated January 7, net of the discount. January 20 The conpany gave a price reduction (allowance) of $400 to Liu Corporation and credited Liu"s accounts January 22 The conpany recefved the balance due fron Liu Corporation, net of the discount and the allowance. January 24 The conpany returned defective nerchandise to Kansas Corporation and accepted a credit against future purchases (debited accounts payable). The defective nerchandise invoice cost, net of the discount, was The conpany purchased $9,890 of nerchandise from Kansas Corporation with terms of 1/10, n/30, FoB January 26 The conpany purchased $9, gae of netcha January 26 The company sold merchandise with a $4,576 cost for $5,970 on credit to kC, Incorporated, Invoice dated January 31 The conpany paid cash to Lyn Addie for 10 days' work at $145 per day. February 1 The conpany paid $2,775 cash to Hillside Mall 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 \$496 credit fron merchandise returned on January 24. February 5 The conpany paid $526 cash to Facebook for an advertisement to appear on February 5 only. February 11 The conpany recelved the balance due fron Alex's Engineering Company for fees billed on January 11. February 155. Rey withdrew $4,660 cash fron the company for personal use. February 23 The company sold merchandise with a $2,640 cost for $3,410 cn credit to Delta Compariy, involice dated February 23. February 26 The conpany paid cash to Lyn Addie for elight days" work at $145 per day. February 27 The conpany reinbursed Santana Rey $329 cash for business autonobile nileage. The company recorded the reinbursement as "Mileage Expense." March 8 The company purchased $2,770 of computer supplies fron Harris offlice Products on credit with terms of n/39, FOB destination, invoice dated March 8. March 9 The conpany recelved the balance due fron Delta Company for merchandise sold on February 23. March 11 The conpany paid $910 cash for ninor repairs to the conpany's computer. March 16 The company received $5,360 cash fron Dream, Incorporated, for conputing services provided. March 19 The company paid the full anount due of $4,040 to Harris 0ffice Products, consisting of antounts created on Decenber 15 (of $1,278 ) and March 8. March 24 The conpany billed Easy Leasing for $9,087 of conputing services provided. March 25 The conpany sold merchandise with a $2,182 cost for $2, 840 on credit to Wildcat Services, involice dated March 25. March 38 The conpany sold merchandise with a $1,178 cost for $2,240 on credit to IFM Conpany, invoice dated March 30. March 31 The conpany reinbursed Santana Rey $320 cash for business autonobile nileage. The company recorded the relinbursement as "Mileage Expense." 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. terms or inU, n/sU, rub shipping point, to all customers who purchase this merchanqise. However, no cash discount is avallable on consulting fees. Additfonal accounts (Nos. 119,413,414,415, and 502 ) are added to lts general ledgerto accommodate the company's new merchandising activities. Its transactions for January through March follow. January 4 The conpany paid cash to Lyn Addie for five days' work at the rate of \$145 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 $24,200 cash in the conpany - January 7 The conpany purchased $5,996 of nerchandise from Kansas Corporation with terms of 1/10, n/3e, FoB shipping point, involice dated January 7. January 9 The conpany recelved $2,828 cash fron Gonez Company as full payment on its account. January 11 The conpany completed a five-day project for Alex"s Engineering Conpany and billed it \$5, 46e, which is the total price of $6,930 less the advance payment of $1,479. The company debited Unearned Computer Services Revenue for $1,479. January 13 The conpany sold merchandise with a retail value of $4,900 and a cost of $3, 5ee to Liu Corporation, involce dated January 13. January 15 The conpany paid $650 cash for freight charges on the nerchandise purchased on January 7. January 16 The conpany recefved $4,190 cash fron Delta Company for conputer services provided. January 17 The conpany paid Kansas Corporation for the involce dated January 7, net of the discount. January 20 The conpany gave a price reduction (allowance) of $400 to Liu Corporation and credited Liu"s accounts January 22 The conpany recefved the balance due fron Liu Corporation, net of the discount and the allowance. January 24 The conpany returned defective nerchandise to Kansas Corporation and accepted a credit against future purchases (debited accounts payable). The defective nerchandise invoice cost, net of the discount, was The conpany purchased $9,890 of nerchandise from Kansas Corporation with terms of 1/10, n/30, FoB January 26 The conpany purchased $9, gae of netcha January 26 The company sold merchandise with a $4,576 cost for $5,970 on credit to kC, Incorporated, Invoice dated January 31 The conpany paid cash to Lyn Addie for 10 days' work at $145 per day. February 1 The conpany paid $2,775 cash to Hillside Mall 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 \$496 credit fron merchandise returned on January 24. February 5 The conpany paid $526 cash to Facebook for an advertisement to appear on February 5 only. February 11 The conpany recelved the balance due fron Alex's Engineering Company for fees billed on January 11. February 155. Rey withdrew $4,660 cash fron the company for personal use. February 23 The company sold merchandise with a $2,640 cost for $3,410 cn credit to Delta Compariy, involice dated February 23. February 26 The conpany paid cash to Lyn Addie for elight days" work at $145 per day. February 27 The conpany reinbursed Santana Rey $329 cash for business autonobile nileage. The company recorded the reinbursement as "Mileage Expense." March 8 The company purchased $2,770 of computer supplies fron Harris offlice Products on credit with terms of n/39, FOB destination, invoice dated March 8. March 9 The conpany recelved the balance due fron Delta Company for merchandise sold on February 23. March 11 The conpany paid $910 cash for ninor repairs to the conpany's computer. March 16 The company received $5,360 cash fron Dream, Incorporated, for conputing services provided. March 19 The company paid the full anount due of $4,040 to Harris 0ffice Products, consisting of antounts created on Decenber 15 (of $1,278 ) and March 8. March 24 The conpany billed Easy Leasing for $9,087 of conputing services provided. March 25 The conpany sold merchandise with a $2,182 cost for $2, 840 on credit to Wildcat Services, involice dated March 25. March 38 The conpany sold merchandise with a $1,178 cost for $2,240 on credit to IFM Conpany, invoice dated March 30. March 31 The conpany reinbursed Santana Rey $320 cash for business autonobile nileage. The company recorded the relinbursement as "Mileage Expense