The December 31, 2019, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2019) follows. No Account Title Debit 101 Credit Cash $ 48,372 106 Accounts receivable 5,668 126 Computer supplies 580 128 Prepaid insurance 1,665 131 Prepaid rent 825 163 office equipment 8,000 164 Accumulated depreciation office equipment $ 400 167 Computer equipment 168 Accumulated depreciation-Computer equipment 20,000 201 1,250 Accounts payable 1,100 210 Wages payable 500 236 Unearned computer services revenue 301 1,500 5. Rey, Capital 302 73,000 S. Rey, Withdrawals 7.100 403 Computer services revenue 612 Depreciation expense office equipment 31,284 400 613 Depreciation expense-Computer equipment 1.250 623 Wages expense 637 3.875 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 250 684 Repaire expense Computer 1,305 901 Income wummary Totals $ 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