The December 31, 2015, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2015) follows.

No.	Account Title	Debit	Credit
101	Cash	$ 48,372
106	Accounts receivable	5,668
126	Accounts receivable	580
128	Computer supplies	1,665
131	Prepaid insurance	825
163	Office equipment	8,000
164	Accumulated depreciationOffice equipment		$ 400
167	Computer equipment	20,000
168	Accumulated depreciationComputer 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 expenseOffice equipment	400
613	Depreciation expenseComputer 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 expenseComputer	1,305
901	Income summary	0
	Totals	$109,034	$109,034

Please complete the following:

Record and post the necessary closing entries for Business Solutions.

Prepare a post-closing trial balance as of December 31, 2015.