Prepare a 6-column work sheet that includes the unadjusted trial balance, the March 31 adjustments (a) through (g), and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjustments or post them to the ledger.

Santana Rey created Business Solutions on October 1, 2021. 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, 2021. 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	Account Title	Debit	Credit
101	Cash	$ 48,442
106.1	Alexs Engineering Company	0
106.2	Wildcat Services	0
106.3	Easy Leasing	0
106.4	IFM Company	3,080
106.5	Liu Corporation	0
106.6	Gomez Company	2,858
106.7	Delta Company	0
106.8	KC, Incorporated	0
106.9	Dream, Incorporated	0
119	Merchandise inventory	0
126	Computer supplies	610
128	Prepaid insurance	1,908
131	Prepaid rent	855
163	Office equipment	8,170
164	Accumulated depreciationOffice equipment		$ 210
167	Computer equipment	21,900
168	Accumulated depreciationComputer equipment		1,220
201	Accounts payable		1,290
210	Wages payable		780
236	Unearned computer services revenue		1,300
301	Common stock		74,663
318	Retained earnings		8,360
319	Dividends	0
403	Computer services revenue		0
413	Sales		0
414	Sales returns and allowances	0
415	Sales discounts	0
502	Cost of goods sold	0
612	Depreciation expenseOffice equipment	0
613	Depreciation expenseComputer equipment	0
623	Wages expense	0
637	Insurance expense	0
640	Rent expense	0
652	Computer supplies expense	0
655	Advertising expense	0
676	Mileage expense	0
677	Miscellaneous expenses	0
684	Repairs expenseComputer	0

In response to requests from customers, S. Rey 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 (Numbers. 119, 413, 414, 415, and 502) are added to its general ledger to accommodate the companys new merchandising activities. Its transactions for January through March follow.

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

1. The March 31 amount of computer supplies still available totals $2,145.
2. Prepaid Insurance coverage of $636 expired during this three-month period.
3. Lyn Addie has not been paid for seven days of work at the rate of $195 per day.
4. Prepaid rent of $2,565 expired during this three-month period.
5. Depreciation on the computer equipment for January 1 through March 31 is $1,220.
6. Depreciation on the office equipment for January 1 through March 31 is $210.
7. The March 31 amount of merchandise inventory still available totals $624.

\begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{8}{|c|}{ DUOIIVEOS OULU IIUIVO } \\ \hline \multicolumn{8}{|c|}{ Partial Work Sheet } \\ \hline \multicolumn{8}{|c|}{ March 31, 2022} \\ \hline \multirow{2}{*}{ Number } & \multirow{2}{*}{ Account Title } & \multicolumn{2}{|c|}{\begin{tabular}{c} Unadjusted Trial \\ Balance \end{tabular}} & \multicolumn{2}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{ Adjusted Trial Balance } \\ \hline & & Debit & Credit & Debit & Credit & Debit & Credit \\ \hline 01 & Cash & & & & & & \\ \hline 06.1 & Alex's Engineering Company & & & & & & \\ \hline 06.2 & Wildcat Services & & & & & & \\ \hline 06.3 & Easy Leasing & & & & & & \\ \hline 06.4 & IFM Company & & & & & & \\ \hline 06.5 & Liu Corporation & & & & & & \\ \hline 06.6 & Gomez Company & & & & & & \\ \hline 06.7 & Delta Company & & & & & & \\ \hline 06.8 & KC, Incorporated & & & & & & \\ \hline 06.9 & Dream, Incorporated & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{8}{|c|}{ DUOIIVEOS OULU IIUIVO } \\ \hline \multicolumn{8}{|c|}{ Partial Work Sheet } \\ \hline \multicolumn{8}{|c|}{ March 31, 2022} \\ \hline \multirow{2}{*}{ Number } & \multirow{2}{*}{ Account Title } & \multicolumn{2}{|c|}{\begin{tabular}{c} Unadjusted Trial \\ Balance \end{tabular}} & \multicolumn{2}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{ Adjusted Trial Balance } \\ \hline & & Debit & Credit & Debit & Credit & Debit & Credit \\ \hline 01 & Cash & & & & & & \\ \hline 06.1 & Alex's Engineering Company & & & & & & \\ \hline 06.2 & Wildcat Services & & & & & & \\ \hline 06.3 & Easy Leasing & & & & & & \\ \hline 06.4 & IFM Company & & & & & & \\ \hline 06.5 & Liu Corporation & & & & & & \\ \hline 06.6 & Gomez Company & & & & & & \\ \hline 06.7 & Delta Company & & & & & & \\ \hline 06.8 & KC, Incorporated & & & & & & \\ \hline 06.9 & Dream, Incorporated & & & & & & \\ \hline \end{tabular}