The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows. Credit Debit 52,414 5, 168 650 1.485 790 8,800 $ 440 21,200 1, 325 1,400 480 2,300 73,000 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 equipnent 168 Accumulated depreciation --Conputer equipment 201 Accounts payable 210 Vazes payable 236 Unearned computer services revenue 301 S. Rey, Capital 302 S. Rey, Vithdrawals 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 Incone sunnary Totals 7,400 35,334 440 1, 325 3,575 495 2, 370 3,395 2, 663 734 210 1, 165 $ 114, 279 $ 114,279 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