Record the closing entries as of December 31, 2021. Journal entry worksheet Record the entry to close the revenue account(s). Note: Enter debits before credits. \begin{tabular}{|c|c|} \hline \multicolumn{2}{|r|}{ Llabilities } \\ \hline Current liablilities & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \multicolumn{2}{|r|}{ Equity } \\ \hline & \\ \hline & \\ \hline Total liabilities and equity & \\ \hline \end{tabular} Prepare a classifled balance sheet as of December 31.2n>1 Prepare a post-closing trial balance as of December 31, 2021. Note: The accounts should be listed in account number order. Prepare a statement of owner's equity for the three months ended December 31, 2021. Hint: The S. Rey, Capital account balance was $0 on October 1 , and owner investments were $68,000 this period. The December 31,2021 , adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2021) follows. Required: 1. Prepare an income statement for the three months ended December 31,2021. 2. Prepare a statement of owner's equity for the three months ended December 31, 2021. Hint: The S, Rey, Capital account balance was $0 on October 1 , and owner investments were $68,000 this period. 3. Prepare a classified balance sheet as of December 31,2021. 4. Record the closing entries as of December 31, 2021. 5. Prepare a post-closing trial balance as of December 31, 2021. Prepare an income statement for the three months ended December 31, 2021. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ BUSINESS SOLUTIONS } \\ \hline For Three Months Ended December 31, 2021 \\ \hline Revenue & & \\ \hline & & \\ \hline Expenses & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & \\ \hline & & \\ \hline & \\ \hline \end{tabular}