The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows. 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 Debit $ 48,372 5,668 Credit 580 1,665 825 8,000 $ 400 20,000 1,250 1,100 210 Wages payable 500 236 Unearned computer services revenue 301 S. Rey, Capital 1,500 73,000 302 S. Rey, Withdrawals 7,100 403 Computer services revenue 31,284 612 Depreciation expense-office equipment 400 613 Depreciation expense-Computer 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 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 901 Income summary Totals 2,753 896 250 1,305 0 $ 109,034 $ 109,034 Required: 1. Record the closing entries as of December 31, 2019. 2. Prepare a post-closing trial balance as of December 31, 2019. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Record the closing entries as of December 31, 2019. View transaction list Journal entry worksheet > 1 2 3 4 Record the entry to close revenue account. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit View general journal Record entry Clear entry