Adria Lopez created Success Systems on October 1 2013. Thecompany has been successful and its list of customers has grown.To accommodate the growth the accounting system is modified to setup separate accounts for each customer. The following chart ofaccounts includes the account number used for each account and anybalance as of December 31 2013. Adria Lopez decided to add afourth digit with a decimal point to the 106 account number thathad been used for the single Accounts Receivable account. Thischange allows the company to continue using the existing chart ofaccounts.