The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows.

No	Account Title	Debit			Credit
101	Cash	$	50,894
106	Accounts receivable		5,968
126	Computer supplies		600
128	Prepaid insurance		1,620
131	Prepaid rent		820
163	Office equipment		8,000
164	Accumulated depreciationOffice equipment				$	400
167	Computer equipment		22,000
168	Accumulated depreciationComputer equipment					1,375
201	Accounts payable					2,000
210	Wages payable					420
236	Unearned computer services revenue					1,700
301	S. Rey, Capital					65,000
302	S. Rey, Withdrawals		7,400
403	Computer services revenue					43,244
612	Depreciation expenseOffice equipment		400
613	Depreciation expenseComputer equipment		1,375
623	Wages expense		3,175
637	Insurance expense		540
640	Rent expense		2,460
652	Computer supplies expense		4,045
655	Advertising expense		2,663
676	Mileage expense		804
677	Miscellaneous expenses		150
684	Repairs expenseComputer		1,225
901	Income summary					0
	Totals	$	114,139		$	114,139

Required: 1. Record the closing entries as of December 31, 2019. 2. Prepare a post-closing trial balance as of December 31, 2019.