The December 31, 2021, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2021) follows. Number 101 Cash 106 126 128 Accounts receivable. Computer supplies Prepaid insurance 131 Prepaid rent 163 office equipment 164 167 168 201 210 236 Unearned computer services revenue. 301 S. Rey, Capital 302 S. Rey, Withdrawals Computer services revenue 403 612 613 623 637 640 652 655 676 Account Title 677 684 901 Accumulated depreciation-office equipment Computer equipment Accumulated depreciation-Computer equipment Accounts payable Wages payable Depreciation expense-office equipment Depreciation expense-Computer equipment Hages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repaire expenno-Computer Income summary Totale Debit $ 51,179 5,368 670 1,485 770 8,200 20,000 7,500 410 1,250 3,375 495 2,310 3,975 2,618 784 170 1,215 $ 111,774 Credit $ 410 1,250 2,000 420 2,000 67,000 38,694 $ 111,774 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance Prepaid rent 131 163 office equipment 164 167 168 201 Accumulated depreciation-office equipment Computer equipment Accumulated depreciation-Computer equipment Accounts payable Wages payable Unearned computer services revenue S. Rey, Capital S. Rey, Withdrawals Computer services revenue 210 236 301 302 403 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 623 637 640 652 655 676 677 684 901 Wages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expenso-Computer Income summary Totale 5,368 670 4. Record the closing entries as of December 31, 2021. 5. Prepare a post-closing trial balance as of December 31, 2021. 1,485 770 8,200 20,000 7,500 410 1,250 3,375 495 2,310 3,975 2,618 784 170 1,215 $ 410 1,250 2,000 420 2,000 67,000 38,694 0 $ 111,774 $ 111,774 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 $67,000 this period. 3. Prepare a classified balance sheet as of December 31, 2021,