14 2 1,300 The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows Account Title Debat Credit 101 Cash $51.161 100 Accounts receivable 9,458 126 Computer supplies 126 Prepaid insurance 1.395 131 Prepaid rent 103 Office equipment 8.900 164 Accumulated depreciation office equipment 5 445 167 Computer equipment 21,00 168 Accumulated depreciation-Computer agupant 1,350 201 Accounts payable 210 Wages payable 400 235 Unearned computer services revenue 2,400 301 5. Rey, Capital 73,000 382 5. Rey. Withdrawals 7.400 423 Computer services revenue 34,594 612 Depreciation Expense-Office equipment 445 513 Depreciation expense-Computer equipment 1,350 523 Wages expense 1,575 537 Insurance expense 465 540 Rent expense 2,400 652 Computer supplies expense 3,163 655 Advertising expense 2.520 675 Mileage expense 742 677 Miscellaneous expenses 240 684 Repairs expense-Computer 1,275 901 Income summary Totais $ 113,650 $ 133, 669 Required: 1. Record the closing entries as of December 31, 2019 2. Prepare a post-closing trial balance as of December 31, 2019 Complete this question by entering your answers in the tabs below. Required: Required 2 Record the closing entries as of December 31, 2019 View transaction list Journal entry worksheet 1 Record the entry to close revenue account. 2 3 Notar debts before credits Date Debit General Journal