The December 31, 2021, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2021) follows. Number Account Title 101 Cash Debit $ 51,233 Credit 106 Accounts receivable 4,968 126 Computer supplies 650 128 Prepaid insurance 1,440 131 Prepaid rent 765 163 Office equipment 8,000 164 Accumulated depreciation-Office equipment $ 400 167 Computer equipment 21,200 168 Accumulated depreciation-Computer equipment 1,325 201 Accounts payable 1,700 210 Wages payable 440 236 Unearned computer services revenue 1,700 301 S. Rey, Capital 64,000 302 5. Rey, Withdrawals 7,100 403 612 613 623 Wages expense 637 640 Rent expense 652 655 Computer services revenue Depreciation expense-Office equipment Depreciation expense-Computer equipment Insurance expense Computer supplies expense Advertising expense 1,325 3,300 42,069 400 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 901 Income summary Totals 480 2,295 3,695 2,578 790 160 1,255 0 $ 111,634 $ 111,634 Required: 1. Prepare an income statement for the three months ended December 31, 2021. 2. Prepare a statement of owner's equity for the three months ended December 31, 2021. Hint: The S. Rey, Capital account balance was $0 on October 1, and owner Investments were $64,000 this period. 3. Prepare a classified balance sheet as of December 31, 2021. 4. Record the closing entries as of December 31, 2021. 5. Prepare a post-closing trial balance as of December 31, 2021