$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|\}$

$\backslash$hline Number & Account Title & Debit & Credit $\backslash \backslash$

$\backslash$hline $101$ & Cash & $\backslash$$ $48,462$ & $\backslash \backslash$

$\backslash$hline $106\mathrm{.}1$ & Alex's Engineering Company & $0$ & $\backslash \backslash$

$\backslash$hline $106\mathrm{.}2$ & Wildcat Services & $0$ & $\backslash \backslash$

$\backslash$hline $106\mathrm{.}3$ & Easy Leasing & $0$ & $\backslash \backslash$

$\backslash$hline $106\mathrm{.}4$ & IFM Company & $3,080$ & $\backslash \backslash$

$\backslash$hline $106\mathrm{.}5$ & Liu Corporation & $0$ & $\backslash \backslash$

$\backslash$hline $106\mathrm{.}6$ & Gomez Company & $2,768$ & $\backslash \backslash$

$\backslash$hline $106\mathrm{.}7$ & Delta Company & $0$ & $\backslash \backslash$

$\backslash$hline $106\mathrm{.}8$ & KC$,$ Incorporated & $0$ & $\backslash \backslash$

$\backslash$hline $106\mathrm{.}9$ & Dream, Incorporated & $0$ & $\backslash \backslash$

$\backslash$hline $119$ & Merchandise inventory & $0$ & $\backslash \backslash$

$\backslash$hline $126$ & Computer supplies & $720$ & $\backslash \backslash$

$\backslash$hline $128$ & Prepaid insurance & $1,827$ & $\backslash \backslash$

$\backslash$hline $131$ & Prepaid rent & $845$ & $\backslash \backslash$

$\backslash$hline $163$ & Office equipment & $8,010$ & $\backslash \backslash$

$\backslash$hline $164$ & Accumulated depreciation$-$Office equipment & & $\backslash$$ $270\backslash \backslash$

$\backslash$hline $167$ & Computer equipment & $20,400$ & $\backslash \backslash$

$\backslash$hline $168$ & Accumulated depreciation$-$Computer equipment & & $1,070\backslash \backslash$

$\backslash$hline $201$ & Accounts payable & & $1,300\backslash \backslash$

$\backslash$hline $210$ & Wages payable & & $580\backslash \backslash$

$\backslash$hline $236$ & Unearned computer services revenue & & $1,300\backslash \backslash$

$\backslash$hline $301$ & Santana Rey, Capital & & $81,592\backslash \backslash$

$\backslash$hline $302$ & Santana Rey, Withdrawals & $0$ & $\backslash \backslash$

$\backslash$hline $403$ & Computer services revenue & & $0\backslash \backslash$

$\backslash$hline $413$ & Sales & & $0\backslash \backslash$

$\backslash$hline $414$ & Sales returns and allowances & $0$ & $\backslash \backslash$

$\backslash$hline $415$ & Sales discounts & $0$ & $\backslash \backslash$

$\backslash$hline $502$ & Cost of goods sold & $0$ & $\backslash \backslash$

$\backslash$hline $612$ & Depreciation expense$-$Office equipment & $0$ & $\backslash \backslash$

$\backslash$hline $613$ & Depreciation expense$-$Computer equipment & $0$ & $\backslash \backslash$

$\backslash$hline $623$ & Wages expense & $0$ & $\backslash \backslash$

$\backslash$hline $637$ & Insurance expense & $0$ & $\backslash \backslash$

$\backslash$hline $640$ & Rent expense & $0$ & $\backslash \backslash$

$\backslash$hline $652$ & Computer supplies expense & $0$ & $\backslash \backslash$

$\backslash$hline $655$ & Advertising expense & $0$ & $\backslash \backslash$

$\backslash$hline $676$ & Mileage expense & $0$ & $\backslash \backslash$

$\backslash$hline $677$ & Miscellaneous expenses & $0$ & $\backslash \backslash$

$\backslash$hline $684$ & Repairs expense$-$Computer & $0$ & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

In response to requests from customers, Santana Rey will begin selling computer software. The company will extend credit terms of $\backslash (1/10,\backslash$mathrm$\{$n$\}/30\backslash ),$ FOB shipping point, to all customers who purchase this merchandise. However, no cash discount is available on consulting fees. Additional accounts $($Numbers $119,413,414,415,$ and $502)$ are added to its general ledger to accommodate the company's new merchandising activities. Its trancartinnc for lanuarv throunh March follnw.

Prev

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of $6$ January $4$ The company paid cash to Lyn Addie for five days' work at the rate of $\backslash (\backslash$$ $145\backslash )$ 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 $\backslash$$$23,100$ cash in the company.

January $7$ The company purchased $\backslash (\backslash$$ $6,300\backslash )$ of merchandise from Kansas Corporation with terms of $1/10,$ n$/30,$ FOB shipping point, invoice dated January $7.$

January $9$ The company received $\backslash (\backslash$$ $2,768\backslash )$ cash from Gomez Company as full payment on its account.

January $11$ The company completed a five$-$day project for Alex's Engineering Company and billed it $\backslash$$$5,400,$ which is the total price of $\backslash (\backslash$$ $6,700\backslash )$ less the advance payment of $\backslash (\backslash$$ $1,300\backslash ).$ The company debited Unearned Computer Services Revenue for $\backslash$$$1,300.$

January $13$ The company sold merchandise with a retail value of $\backslash$$$4,700$ and a cost of $\backslash$$$3,410$ to Liu Corporation, invoice dated January $13.$

January $15$ The company paid $\backslash (\backslash$$ $670\backslash )$ cash for freight charges on the merchandise purchased on January $7.$

January $16$ The company received $\backslash (\backslash$$ $4,030\backslash )$ cash from Delta Company for computer services provided.

January $17$ The company paid Kansas Corporation for the invoice dated January $7,$ net of the discount.

January $20$ The company gave a price reduction $($allowance$)$ of $\backslash (\backslash$$ $500\backslash )$ to Liu Corporation and credited Liu's accounts receivable for that amount.

January $22$ The company received the balance due from Liu Corporation, net of the discount and the allowance.

January $24$ The company returned defective merchandise to Kansas Corporation and accepted a credit against future purchases $($debited accounts payable$).$ The defective merchandise invoice cost, net of the discount, was $\backslash (\backslash$$ $486\backslash ).$

January $26$ The company purchased $\backslash (\backslash$$ $9,100\backslash )$ of merchandise from Kansas Corporation with terms of $\backslash (1/10,\backslash$mathrm$\{$n$\}/30\backslash ),$ FOB destination, invoice dated January $26.$

January $26$ The company sold merchandise with a $\backslash (\backslash$$ $4,610\backslash )$ cost for $\backslash (\backslash$$ $5,970\backslash )$ on credit to KC$,$ Incorporated, invoice dated January $26.$

January $31$ The company paid cash to Lyn Addie for $10$ days' work at $\backslash (\backslash$$ $145\backslash )$ per day.

February $1$ The company paid $\backslash (\backslash$$ $2,535\backslash )$ 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 $\backslash (\backslash$$ $486\backslash )$ credit from merchandise returned on January $24.$

February $5$ The company paid $\backslash (\backslash$$ $600\backslash )$ cash to Facebook for an advertisement to appear on February $5$ only.

February $11$ The company received the balance due from Alex's Engineering Company for fees billed on January $11.$

February $15$ Santana Rey withdrew $\backslash (\backslash$$ $4,720\backslash )$ cash from the company for personal use.

February $23$ The company sold merchandise with a $\backslash$$$2,530$ cost for $\backslash$$$3,410$ on credit to Delta Company, invoice dated February $23.$

February $26$ The company paid cash to Lyn Addie for eight days' work at $\backslash (\backslash$$ $145\backslash )$ per day.

February $27$ The company reimbursed Santana Rey $\backslash (\backslash$$ $288\backslash )$ cash for business automobile mileage. The company recorded the reimbursement as "Mileage Expense."

March $8$ The company purchased $\backslash$$$2,930$ of computer supplies from Harris Office Products on credit with terms of $\backslash (\backslash$mathrm$\{$n$\}/30\backslash ),$ FOB destination, invoice dated March $8.$

March $9$ The company received the balance due from Delta Company for merchandise sold on February $23.$ March $11$ The company $```$

terms of n$/30,$ FOB destination, invoice dated March $8.$

March $9$ The compa