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Term Problem On October 1, 2014,

Adriana Lopez launched a computer services
company called Success Systems, which provides consulting services, computer systems
installations, and custom program development. Lopez adopts the calendar year for
reporting purposes and prepared the company’s first set of financial statements on
December 31, 2014. 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, 2014. Lopez
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
company to continue using the existing chart of accounts.
Cash
Accounts Receivable - ABC Service Corp.
Accounts Receivable - Bobcat Co.
Accounts Receivable - Colburt Co.
Accounts Receivable - Delta Corp.
Accounts Receivable - Energy Co.
Accounts Receivable - Five Bros, Inc.
Accounts Receivable - Good Times, Inc
Accounts Receivable - Hard Leasing
Accounts Receivable - Inventory, Inc.
Merchandise Inventory
Computer Supplies
Prepaid Insurance
Prepaid Rent
Office Equipment
Accumulated Depreciation - Office Equipment
Computer Equipment
Accumulated Depreciation - Computer Equipment
Accounts Payable
Wages Payable
Unearned Computer Services Revenue
1,550
950
6,000
1,575
56,000$
400$
26,600
Debit
Credit
101
106.1
106.2
106.3
126
128
131
163
164
106.4
106.5
106.6
106.7
106.8
106.9
Acct.
236
167
168
201
210
No.
119
SUCCESS SYSTEMS
Trial Balance
January 1, 2015
4,200
2,350
11,500
3,500
11,200
2,500

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