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	$	51,928
106	Accounts receivable		4,468
126	Computer supplies		630
128	Prepaid insurance		1,440
131	Prepaid rent		795
163	Office equipment		8,200
164	Accumulated depreciationOffice equipment				$	410
167	Computer equipment		21,200
168	Accumulated depreciationComputer equipment					1,325
201	Accounts payable					1,500
210	Wages payable					460
236	Unearned computer services revenue					1,800
301	S. Rey, Capital					65,000
302	S. Rey, Withdrawals		7,200
403	Computer services revenue					41,799
612	Depreciation expenseOffice equipment		410
613	Depreciation expenseComputer equipment		1,325
623	Wages expense		3,550
637	Insurance expense		480
640	Rent expense		2,385
652	Computer supplies expense		3,415
655	Advertising expense		2,633
676	Mileage expense		810
677	Miscellaneous expenses		230
684	Repairs expenseComputer		1,195
901	Income summary					0
	Totals	$	112,294		$	112,294

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