The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows. No 101 106 Account Title Cash Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment ak 1641 Accumulated depreciation-office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable. 210 Wages payable 236 Unearned computer services revenue 301 5. Rey, Capital 302 S. Rey, Withdrawals ences 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 Income summary Totals Debit $ 50,499 5,368 590 Credit 1,575 755 8,700 $ 435 20,800 1,300 1,600 460 1,500 64,000 7,600 43,274 435 1,300 3,725 525 2,265 3,555 2,723 809 220 1,125 $112,569 $112,569 Required: 1. Record the closing entries as of December 31, 2019. 2. Prepare a post-closing trial balance as of December 31, 2019.