The December 31, 2017, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2017) follows.

No	Account Title	Debit			Credit
101	Cash	$	51,279
106	Accounts receivable		5,268
126	Computer supplies		660
128	Prepaid insurance		1,575
131	Prepaid rent		730
163	Office equipment		8,500
164	Accumulated depreciationOffice equipment				$	425
167	Computer equipment		24,000
168	Accumulated depreciationComputer equipment					1,500
201	Accounts payable					1,900
210	Wages payable					420
236	Unearned computer services revenue					1,600
301	S. Rey, Capital					71,000
302	S. Rey, Withdrawals		7,500
403	Computer services revenue					39,484
612	Depreciation expenseOffice equipment		425
613	Depreciation expenseComputer equipment		1,500
623	Wages expense		3,425
637	Insurance expense		525
640	Rent expense		2,190
652	Computer supplies expense		3,885
655	Advertising expense		2,643
676	Mileage expense		809
677	Miscellaneous expenses		250
684	Repairs expenseComputer		1,165
901	Income summary					0
	Totals	$	116,329		$	116,329

Required: 1. Record the closing entries for Business Solutionss. 2. Prepare a post-closing trial balance as of December 31, 2017.