The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows. Credit $ Debit 51,082 6,068 620 1,575 780 8,400 420 22,800 No Account Title 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 219 Wages payable 236 Unearned computer services revenue B01 S. Rey, Capital B02 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 Repains expense-Computer 901 Income summary Totals 1,425 1,600 480 2, 200 69,000 7,500 40,484 42@ 1,425 3,725 525 2,340 3,525 2, 693 706 220 1, 205 $ 115,609 $ 115,609 Required: 1. Record the closing entries as of December 31, 2019. 2. Prepare a post-closing trial balance as of December 31, 2019