The following information applies to the questions displayed below.) Santana Rey created Business Solutions on October 1, 2019. 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, 2019. 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 Recevable account. This change allows the company to continue using the existing chart of accounts Credit Debit $40,372 0 0 0 3,000 2,668 0 0 0 580 1,665 825 8,000 120 $ 400 No. Account witle 101 Canh 106.1 Mox's Ingineering Co. 106.2 Wildcat Services 106.3 hay Leasing 106.4 I Co. 106.5 Liu Corp. 106.6 Gomes Co. 106.7 Delta Co. 106.8 KC, Inc. 106.9 Dream, Inc. 119 Merchandise inventory 126 Computer supplies Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment Accounts payable 210 Wages payable 236 Uncerned computer services revenue 301 8. Rey, Capital 302 S. Ray, Withdrawala 403 Computer services revenue 413 Sales 414 Sales returns and allowancen 415 Sales discounts 502 Cont of goods sold 612 Depreciation expense-oflice equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expenso 652 Computer nupolio exone 20,000 201 1,250 1,100 500 1,500 80,360 0 0 640 652 655 676 677 684 Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expenne-computer In response to requests from customers, S. Rey will begin selling computer software. The company will extend credit terms of 1/10, 1/30, FOB shipping point, to all customers who purchase this merchandise. However, no cash discount is avallable on consulting fees. Additional accounts (Nos. 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: Jan. The company paid canh to Lyn Addie for five days' work at the rate of $125 per day. Your of the five days relate to vages payable that were accrued in the prior year. 5 Santana Rey invested an additional $25,000 cash in the company. 7 The company purchased $5,800 of merchandise from Kannan Corp. With terms of 1/10, n/30, POB shipping point, invoice dated January 7. 9 The company received 52,668 cash from Gomes Co. as full payment on its account. 11 The company completed a five-day project for Alex's Engineering Co. and billed it $5,500, which is the total price of $7,000 lose the advance payment of $1,500. The company debited Unearned Computer Services Revenue for $1,500. 13 The company told merchandise with a retail value of $5,200 and a cost of 63,560 to Lodu Corp., Invoice dated January 13 15 The company paid $600 cash for freight charges on the merchandise purchased on January 7. 16 The company received $4,000 cash from Delta co. for computer services provided. 17 The company paid Kansas Corp. for the invoice dated January 7, net of the discount. 20 The company gave a price reduction (allowance) of $500 to Liu Corp., and credited Liu's accounta receivable for that amount. 22 The company received the balance due from Liu Corp., net of the discount and the allowance. 24 The company returned defective merchandise to Kansas Corp. and accepted a credit against future purchases (debited accounts payable). The defective merchandise invoice cost, net of the discount, 26 The company purchased 19,000 of merchandise from Kansas Corp. with terms of 11 n/30, POB destination, invoice dated January 26. 26 The company sold merchandise with a $4,640 cost for $5,800 on credit to KC, Inc., invoice dated January 26. 31 The company paid cash to Lyn Addie for 10 days' work at $125 per day. Teb. 1 The company paid $2,475 cash to illside Mall for another three months' rent in advance. 3. The company paid Kansas Corp. for the balance due, net of the cash discount, less the $496 credit from merchandise returned on January 24. 5. The company paid $600 cash to Facebook for an advertisement to appear on February 5 only. 11 The company received the balance due from Alex's Engineering Co. for fees billed on January 11. 15 Santana Rey withdrew $4,800 cash from the company for personal use. 11 The company received the balance due from Alexia Ingineering co. for fees billed on January 11. 15 Santana Roy withdrew $4,800 cash from the company for personal use. 23 The company sold merchandise with a $2,660 cost for $3,220 on credit to Delta Co., Invoice datod Yebruary 23. 26 The company paid can to Lyn Addio for eight days' vork at $125 per day. 27 The company reimbursed Santana Rey 5192 for business automobile mileage. The company recorded the reimbursement au mileage Expense. marThe company purchased $2,730 of computer supplies from Harris Orlice Products on credit with terms of n/30, on destination, Invoice dated March 0. 9. The company received the balance due from Delta Co. for merchandise sold on February 23 11 The company paid $960 cash for minor repairs to the company's computer. 16 The company received $5,260 cash from Dream, Inc., for computing services provided. 19 The company paid the full amount due of 53,830 tolares Office Products, consisting of amount created on December 15 of 51,100) and March 3. 24 the company billed Easy Leasing for 59,047 of computing services provided 25 The company told merchandise with a $2,002 cost for $2,000 on credit to Wildcat services, invoice dated March 25. 30 The company sold merchandise with a $1,048 cost for $2,220 on credit to In Company, Invoice dated March 30. 31 The company relaborsod Santana Rey 5128 for business automobile mileage. The company recorded the reimbursement as Mileage Expense. 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 $2,005. b. Prepold Insurance coverage of $555 expired during this 3-month period, c. Lyn Addle has not been paid for seven days of work at the rate of $125 per day. d. Prepaid rent of $2,475 expired during this 3-month period. e. Depreciation on the computer equipment for January 1 through March 31 is $1,250. 1. Depreciation on the office equipment for January 1 through March 31 is $400. 9. The March 31 amount of merchandise Inventory still available totals $704. Required: 1. Prepare Journal entries to record each of the January through March transactions