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 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 676 677 684 901 Mileage expense Miscellaneous expenses Income summary Totals Repairs expense-Computer Required: 1. Record the closing entries as of December 31, 2019. 2. Prepare a post-closing trial balance as of December 31, 2019. Debit Credit $ 48,372 5,668 580 1,665 825 8,000 $ 400 20,000 1,250 1,100 500 1,500 73,000 7,100 31,284 400 1,250 3,875 555 2,475 3,065 2,753 896 250 1,305 0 $ 109,034 $ 109,034 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 Record entry Clear entry View general journal < Required 1 Required 2 >