Please I need help on question 8 its confusing

Required: 1. Prepare journal entries to record each of the December transactions and events for Business Solutions. 2 -a. Prepare adjusting entries to reflect a through f. 2-b. Post the joumal entries to record each of the December transactions from Requirement 1 and adjusting entries from Requirement 2A. After completing Requirement 7, post the closing entries to the general ledger accounts. 3. Prepare an adjusted trial balance as of December 31,2020 . 4. Prepare an income statement for the three months ended December 31, 2020. 5. Prepare a statement of retained earnings for the three months ended December 31,2020. 6. Prepare a balance sheet as of December 31,2020. 7. Record the necessary closing entries as of December 31,2019 and then post the closing entries to the general ledger in Requirement 28. 8. Prepare a post-closing trial balance as of December 31, 2020. After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30,2020, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2020) follows