78e The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows No Account the Debit Credit 101 Cash $ 51,561 106 Accounts receivable 5,368 126 Computer supplies 610 128 Prepaid Insurance 1,530 131 Prepaid rent 163 Office equipment 8.900 164 Accumulated depreciation office equipment $ 445 167 Computer equipment 21,200 168 Accumulated depreciation Computer equipment 1,325 201 Accounts payable 1,6ee 210 Wages payable 440 236 Unearned computer services revenue 2,300 S. Rey. Capital 63,00 302 S. Rey, withdrawals 7.100 403 Computer services revenue 44,449 612 Depreciation expense-Office equipment 445 613 Depreciation expense-Computer equipment 1,325 62 Wages expense 3,400 637 Insurance expense 510 640 Rent expense 2,340 652 Computer supplies expense 3,635 555 Advertising expense 2,698 676 Mileage expense BOZ 677 Miscellaneous expenses 150 64 Repairs expense-Computer 1,205 901 Income summary Totals 113.559 $ 113,559 301 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. 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 Record the entry to close revenue account. Note Enter debits before credits General Journal Debit Date Dec 31 Credit Record entry Clear entry View general Journal Required 1 Required 2 Prepare a post-closing trial balance as of December 31, 2019. (The items in the Trial Balance should be grouped as follows: Assets, Liabilities and Equity.) BUSINESS SOLUTIONS Post-Closing Trial Balance December 31, 2019 Debit Credit Totals