[The following information applies to the questions displayed below.] Santana Rey created Business Solutions on October 1, 2020. 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, 2020. 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 Account Title Debit Credit $ 48,442 0 106.1 Alex's Engineering Company 106.2 Wildcat Services 106.3 Easy Leasing 106.4 IFM Company 106.5 Liu Corporation 106.6 Gomez Company 106.7 Delta Company 106.8 KC, Incorporated 106.9 Dream, Incorporated Merchandise inventory Computer supplies 119 126 128 Prepaid insurance 131 Prepaid rent 163 office equipment 164 Accumulated depreciation-office equipment 167 Computer equipment 160 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 307 Common stock 320 Retained earnings 319 403 413 Dividends Computer services revenue Sales 414 Sales returns and allowances 415 Sales discounts 502 Cost of goods sold 612 613 623 637 640 Rent expense 652 655 Advertising expense Depreciation expense-office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Computer supplies expense 676 Mileage expense 677 Miscellaneous expenses. 604 Repairs expense-Computer 3,050 0 2,668 0 0 770 2,043 915 8,140 $350 20,000 1,190 1,100 980 0 1,350 74,098 7.760 0 0 0 0 0