101	Cash	$ 51,604
106	Accounts receivable	5,968
126	Computer supplies	630
128	Prepaid insurance	1,530
131	Prepaid rent	780
163	Office equipment	8,300
164	Accumulated depreciationOffice equipment		$ 415
167	Computer equipment	21,200
168	Accumulated depreciationComputer equipment		1,325
201	Accounts payable		2,000
210	Wages payable		460
236	Unearned computer services revenue		2,200
301	S. Rey, Capital		71,000
302	S. Rey, Withdrawals	7,000
403	Computer services revenue		36,704
612	Depreciation expenseOffice equipment	415
613	Depreciation expenseComputer equipment	1,325
623	Wages expense	3,725
637	Insurance expense	510
640	Rent expense	2,340
652	Computer supplies expense	3,915
655	Advertising expense	2,653
676	Mileage expense	754
677	Miscellaneous expenses	240
684	Repairs expenseComputer	1,215
901	Income summary		0
	Totals	$ 114,104	$ 114,104

Required: 1. Prepare an income statement for the three months ended December 31, 2021. 2. Prepare a statement of owner's equity for the three months ended December 31, 2021. Hint: The S. Rey, Capital account balance was $0 on October 1, and owner investments were $71,000 this period. 3. Prepare a classified balance sheet as of December 31, 2021. 4. Record the closing entries as of December 31, 2021. 5. Prepare a post-closing trial balance as of December 31, 2021.