677 684 901 Miscellaneous expenses Repairs expense-Computer Income summary Totals 240 1,195 0 $ 114,789 $ 114,789 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 1 Required 2 Record the closing entries as of December 31, 2019. View transaction list Journal entry worksheet 1 2 3 4 677 684 901 Miscellaneous expenses Repairs expense-Computer Income summary Totals 240 1,195 0 $ 114,789 $ 114,789 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 1 Required 2 Record the closing entries as of December 31, 2019. View transaction list Journal entry worksheet 1 2 3 4 No Account Title Debit Credit 101 Cash $ 50,854 106 Accounts receivable 4,668 126 Computer supplies 590 128 Prepaid insurance 1,665 131 Prepaid rent 800 163 ) Office equipment 8,600 164 Accumulated depreciation-Office equipment $ 430 167 Computer equipment 22,800 168 Accumulated depreciation-Computer equipment 1,425 201 Accounts payable 1,700 210 Wages payable 420 236 Unearned computer services revenue 1,900 301 5. Rey, Capital 67,000 302 5. Rey, Withdrawals 7,900 403 Computer services revenue 41,914 612 Depreciation expense-Office equipment 430 613 Depreciation expense-Computer equipment 1,425 623 Wages expense 3,525 637 Insurance expense 555 640 Rent expense 2,400 652 Computer supplies expense 3,755 655 Advertising expense 2,608 676 Mileage expense 779 677 684 901 Miscellaneous expenses Income summary Totals 240 Repairs expense-Computer 1,195 $ 114,789 $ 114,789