No. Account Title Debit Credit 126 Computer supplies 28 Prepaid insurance 3 Prepaid rent 5,668 1,665 8,000 64 Accumulated depreciation Office equipmen $ 400 1,250 1,100 168 Accumulated depreciation-Computer equipment 210 Wages payable 236 Unearned computer services 30 S. Rey, Capital 302 S. Rey, Withdrawals 403 Computer services 612 Depreciation expense-Office equipment . 73,000 7,100 31,284 . .. 2 1,250 3,875 637 Insurance ex 640 Rent expense 2,475 3,065 2,753 677 Miscellaneous e 684 Repairs expense Computer 90 I ,305 1 ncome summary $109,034 $109.034 uired ecord and post the necessary closing entries for Business Solutions repare a post-closing trial balance as of December 31, 2015