The December 31, 2021, adjusted trial balance of Business Solutions (reflecting its transactions from October through December on 2021) follows. Number Account Title 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance. 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 302 S. Rey, Withdrawals 403 612 Computer services revenue ces 613 623 637 640 Rent expense 652 Depreciation expense-office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 901 Income summary Totals Debit $ 50,789 Credit 4,868 670 1,440 750 8,300 $415 23,600 1,475 1,600 420 1,900 70,000 7,700 38,8241 415 1,475 3,525 480 2,250 3,475 2,653 809 200 1,235 0 $ 114,634 $ 114,634 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 $70,000 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.