SP 4 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 $73,000 this period. 3. Prepare a classified balance sheet as of December 31,2021. 4. Record and post the necessary closing entries as of December 31, 2021. 5. Prepare a post-closing trial balance as of December 31, 2021. Check (5) Post-closing trial balance totals, $85,110