The first three segments of this comprehensive problem were presented in Chapters 2, 3, and 4. If those segments have not been completed, the assignment can begin at this point. However, you should use the Working Papers1 that accompany this text because they reflect the account balances that resulted from posting the entries required in Chapters 2, 3, and 4. Earlier segments of this problem have described how Aster Turane created Aster Systems on October 1, 2020. The company has been successful, and its list of customers has started to grow. To accommodate the growth, the accounting system is ready to be modified to set up separate accounts for each customer. The following list of customers includes the account number used for each account and any balance as of the end of 2020. Wilson 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 modification allows the existing chart of accounts to continue being used. The list also shows the balances that two customers owed as of December 31, 2020: