The December 31, 2017, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2017) follows Credit No 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-Office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 302 S. Rey, Withdrawals 403 Computer services revenue 612 Depreciation expense-office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 901 Income summary Account Title Debit $50,829 5,968 680 1,575 790 8,900 445 20,400 1,275 1,700 400 1,900 70,000 7,300 37,049 445 1,275 3,250 525 2,370 3,665 2,653 739 210 1,195 Totals $ 112,769 112,769 Required: 1. Record the closing entries for Business Solutionss 2. Prepare a post-closing trial balance as of December 31, 2017. Journal entry worksheet 1 2 3 4. Record the entry to close revenue account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet 1 4 Record the entry to close expense accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet 2 4 Record the entry to close income summary Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 Record the entry to close the withdrawals account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Required Required 2 Prepare a post-closing trial balance as of December 31, 2017. (The items in the Trial Balance should be grouped as follows: Assets, Liabilities and Equity.) BUSINESS SOLUTIONS Post-Closing Trial Balance December 31, 2017 Debit Credit Totals