The December 31, 2011, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2011) follows: No. Account Title Debit Credit 101 Cash $48,372 106 Accounts receivable 5,668 126 Computer supplies 580 128 Prepaid insurance 1,665 131 Prepaid rent 825 163 Office equipment 8,000 164 Accumulated depreciation-office equipment 400 167 Computer equipment 20,000 168 Accumulated depreciation-computer equipment 1,250 201 Accounts payable 1,100 210 Wages payable 500 236 Unearned computer services revenue 1,500 301 S.Rey.Capital 73,000 302 S.Rey.Withdrawals 7,100 403 Computer services revenue 31,284 612 Depreciation expense-office equipment 400 613 Depreciation expense-computer equipment 1,250 623 Wages expense 3,875 637 Insurance expense 555 640 Rent expense 2,475 652 Computer supplies expense 3,065 655 Advertising expense 2,753 676 Mileage expense 896 677 Miscellaneous expenses 250 684 Repairs expense-computer 1,305 901 Income summary 0 Totals 109,034 109,034 Required: 1. Record and post the necessary closing entries for Business Solutions 2. Prepare a post-closing trial balance as of December 31, 2011