NEED

os The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows. No Account Title Debit Credit 101 Cash $ 48,372 106 Accounts receivable 5,668 126 Computer supplies 580 128 Prepaid insurance 1,665 131 Prepaid rent 825 163 Office equipment 8,000 164 Accumulated depreciation office equipment $ 400 167 Computer equipment 20,000 168 Accumulated depreciation Computer equipment 1,250 201 Accounts payable 1,100 210 Wages payable 500 236 Unearned computer services revenue 1,500 381 S. Rey, Capital 73,000 302 S. Rey, Withdrawals 7,100 403 Computer services revenue 31,284 612 Depreciation expense-Office equipment 400 613 Depreciation expense Computer equipment 1,250 623 Wages expense 637 Insurance expense 3,875 555 640 Rent expense 652 Computer supplies expense 2,475 3,065 555 Advertising expense 2,753 676 Mileage expense 896 672 Miscellaneous expenses 250 Credit Debit $ 48,372 5,668 580 1,665 825 8,000 400 20,000 No Account Title 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 302 S. Rey, Withdrawals 403 Computer services revenue 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 901 Totals 1,250 1,100 500 1,500 73,000 7,100 31,284 Rent expense 400 1,250 3,875 555 2,475 3,065 2,753 896 250 1,305 Income summary $ 109,034 $ 109,34 Journal entry worksheet 2 3 4 Record the entry to close revenue account. Note: Enter debits before credits Date Debit Credit General Journal Computer services revenue Dec 31 31.284 31,284 Record entry Clear entry View general journal Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Journal entry worksheet Record the entry to close income summary. Note: Enter debits before credits Date General Journal Det Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet