The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows. No 101 Cash Account Title 106 Accounts receivable 126 Computer supplies Debit $ 50,499 5,368 Credit 590 128 Prepaid insurance 131 Prepaid rent 163. Office equipment ak 1641 167 Computer equipment 168 Accumulated depreciation-office equipment Accumulated depreciation-Computer equipment 201 Accounts payable 1,575 755 8,700 $ 435 20,800 1,300 1,600 210 Wages payable 460 236 Unearned computer services revenue 1,500 301 5. Rey, Capital 64,000 302 S. Rey, Withdrawals 7.600 ences 403 Computer services revenue 43,274 612 Depreciation expense-Office equipment 435 613 Depreciation expense-Computer equipment 1,300 623 Wages expense 3,725 637 Insurance expense 525 640 Rent expense 2,265 652 Computer supplies expense 655 Advertising expense 3,555 2,723 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 901 Income summary Totals Required: 1. Record the closing entries as of December 31, 2019. 2. Prepare a post-closing trial balance as of December 31, 2019. 809 220 1,125 $112,569 $112,569