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	$	51,714
106	Accounts receivable		4,568
126	Computer supplies		660
128	Prepaid insurance		1,440
131	Prepaid rent		815
163	Office equipment		8,000
164	Accumulated depreciationOffice equipment				$	400
167	Computer equipment		21,200
168	Accumulated depreciationComputer equipment					1,325
201	Accounts payable					1,400
210	Wages payable					420
236	Unearned computer services revenue					1,700
301	S. Rey, Capital					70,000
302	S. Rey, Withdrawals		7,500
403	Computer services revenue					37,049
612	Depreciation expenseOffice equipment		400
613	Depreciation expenseComputer equipment		1,325
623	Wages expense		3,650
637	Insurance expense		480
640	Rent expense		2,445
652	Computer supplies expense		3,285
655	Advertising expense		2,663
676	Mileage expense		754
677	Miscellaneous expenses		230
684	Repairs expenseComputer		1,165
901	Income summary					0
	Totals	$	112,294		$	112,294

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

Required 1 Required 2 Record the closing entries for Business Solutions. View transaction list Journal entry worksheet 2 3 4 Record the entry to close revenue account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Computer services revenue Record entry Clear entry View general journal