The following information applies to the questions displayed below.]

Adria Lopez created Success Systems on October 1, 2013. 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, 2013. Adria Lopez 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.

In response to requests from customers, A. Lopez 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 (Nos. 119, 413, 414, 415, and 502) are added to its general ledger to accommodate the companys new merchandising activities. Also, Success Systems does not use reversing entries and, therefore, all revenue and expense accounts have zero beginning balances as of January 1, 2014. Its transactions for January through March follow:

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

a.	The March 31 amount of computer supplies still available totals $2,155.
b.	Three more months have expired since the company purchased its annual insurance policy at a $2,544 cost for 12 months of coverage.
c.	Lyn Addie has not been paid for seven days of work at the rate of $245 per day.
d.	Three months have passed since any prepaid rent has been transferred to expense. The monthly rent expense is $885.
e.	Depreciation on the computer equipment for January 1 through March 31 is $1,220.
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 $644.

Required:
1.	Prepare journal entries to record each of the January through March transactions. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.)

Credit No. 101 Cash 106.1 Alex's Engineering Co 106.2 Wildcat Services 106.3 Easy Leasing 106.4 IFM Co. 106.5 Llu Corp 106.6 Gomez Co. 106.7 Delta Co 106.8 KC, Inc. 106.9 Dream, Inc. 119 Merchandlse Inventory 126 Computer supplies 128 Prepald Insurance 131 Prepald rent 163 Office equipment 164 Accumulated depreclation-Office equlpment 167 Computer equipment 168 Accumulated depreclation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retalned earnings 319 DIvIdends 403 Computer services revenue 413 Sales 414 Sales returns and allowances 415 Sales discounts 502 Cost of goods sold 612 Depreclation expense-Office equipment 613 Depreclation expense-Computer equlpment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplles expense 655 Advertising expense 676 Mleage expense 677 Miscellaneous expenses 684 Repalrs expense-Computer Account Title Debit $48,522 0 3,170 2,668 0 0 710 1,908 885 8,130 $340 21,400 1,220 1,210 $ 980 1,460 70,000 12,183 0 0 0 0 0 0