In response to requests from customers, S. Rey will begin selling computer software. The compan January 4 The company paid cash to Lyn Addie for five days' work at the rate of $195 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 company in exchange for sore common stock. January 7 The company purchased $7,200 of merchandise from Kansas Corporation with terms of 1/10, n/30, FoB shippini point, invoice dated January 7. January 9 The company received $2,838 cash from Gomez Company as full payment on its account. January 11 The company coepleted a five-day project for Alex's Engineering Company and billed it $5,490, which is the total price of $6,940 less the advance payment of $1,450. The company debited Unearned Computer Services Revenue for $1,450. The company paid $640 cash for freight charges on the merchandise purchased on January January 16 The coepany received 50,100 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 red The company received the balance due from Liu Corporation, net of the discount and the allowance. January 22 The company received the balance doe from-tiu corporation, net of the discount and the allowance. january 24 The company returned defective merchandise to Kansas corporation and jecepted and credit against future purchases (debited accounts payable). The defective $486. January 26 The company purchased $9, 600 of merchanc dest ination, invoice dated January 26. January 26 The coepany January 31 The company paid cash to Lyn Addie for 10 days' work at $195 per day. February 1 The coepany paid $2,535 cash to Hillside Mal1 for another three months' rent in advance. February 3 The company paid Kansas Cocporation for the balance due, net of the cash discount, from merchandise returned on January 24 , February 5 The coepany paid $470 cash to Facebook for an advertisement to appear on February 5 only. February 11 The company received the balance due froe February 15 The company paid a $4,740 cash dividend, February 23 The company so February 26 The coepany paid cash to Lyn Addie for eight days' work at \$195 per day. February 27 The company reisbursed Santana Rey \$352 cash for business autonobile wileage. The company reconded the reimbursement as "Mileage Expense." March 8. The company purchased $2,780 of computer supplies from Harris office Products on credit with teres of n/30, 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 paid $940 cash for minor repairs to the company's conputer. March 16 The coepany received $5,320 cash from Drean, Incorporated, for computing services provided. March 19 The conpany paid the fuil aeount due of \$3,890 to Harcis office Peoducts, consisting of anounts created on Decenber 15 (of $1,12) and March 8 . March 24 The company billed Easy Leasing for $9,04 of coaputing services provided. March 25 The company sold merchandise with a $2,882 cost for $2,840 on credit to wildcat Services, inyolce dated March 25 . March 30 The company sold merchandise with a $1,238 cost for $2,370 on credit to IFM coppany, invoice dated March 30. March 31 The company reinbursed Santana Rey $128 cash for business autamabilo willeugv, The colingany recorded the reimbursement as "Mileage Expense." Phesured intermhion ( ) 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 Recelvable account. This change allows the company to continue using the existing chart of accounts