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	$	51,799
106	Accounts receivable		4,668
126	Computer supplies		590
128	Prepaid insurance		1,665
131	Prepaid rent		775
163	Office equipment		8,800
164	Accumulated depreciationOffice equipment				$	440
167	Computer equipment		22,400
168	Accumulated depreciationComputer equipment					1,400
201	Accounts payable					2,000
210	Wages payable					480
236	Unearned computer services revenue					2,400
301	S. Rey, Capital					67,000
302	S. Rey, Withdrawals		8,000
403	Computer services revenue					42,424
612	Depreciation expenseOffice equipment		440
613	Depreciation expenseComputer equipment		1,400
623	Wages expense		3,775
637	Insurance expense		555
640	Rent expense		2,325
652	Computer supplies expense		3,955
655	Advertising expense		2,648
676	Mileage expense		824
677	Miscellaneous expenses		230
684	Repairs expenseComputer		1,295
901	Income summary					0
	Totals	$	116,144		$	116,144

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