Serial Problem Business Solutions LO P2, P3 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 $ 50,773 106 Accounts receivable 4,968 126 Computer supplies 640 128 Prepaid insurance 1,620 131 Prepaid rent 745 163 Office equipment 8,400 164 Accumulated depreciation-office equipment 420 167 Computer equipment 22,400 168 Accumulated depreciation-Computer equipment 1,400 201 Accounts payable 1,100 210 Wages payable 480 236 Unearned computer services revenue 2,400 301 S. Rey, Capital 65,000 302 S. Rey, Withdrawals 7,600 403 Computer services revenue 42,539 612 Depreciation expense-Office equipment 420 613 Depreciation expense-Computer equipment 1,400 623 Wages expense 3,750 637 Insurance expense 540 640 Rent expense 2,235 652 Computer supplies expense 3,105 655 Advertising expense 2,628 676 Mileage expense 740 677 Miscellaneous expenses 1960 684 Repairs expense-Computer 1,215 901 Income summary Totals $ 113,339 $ 113,339 Required: 1. Record the closing entries as of December 31, 2019 2. Prepare a post-closing trial balance as of December 31, 2019