The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows. No 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance Account Title Debit $ 48,372 Credit 5,668 580 1,665 131 Prepaid rent 825 163 Office equipment 8,000 164 Accumulated depreciation-Office equipment $ 400 167 Computer equipment 20,000 168 Accumulated depreciation-Computer equipment 1,250 201 Accounts payable 1,100 210 Wages payable 500 236 Unearned computer services revenue 1,500 301 5. Rey, Capital 73,000 403 Computer services revenue 302 S. Rey, Withdrawals. 612 Depreciation expense-Office equipment 7,100 31,284 400 613 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 2,753 676 Mileage expense 896 677 Miscellaneous expenses 684 901 Repairs expense-Computer Income sunnary Totals 250 1,305 $ 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