Santana ray created business solutions on October 1, 2019. The company has been successful, and it's 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 balances as of December 31, 2019. Santana Ridge 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 allows the company to continue using the existing chart of accounts. $48,532