The December 31, 2021, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2021) follows. Number 101 Cash 106 Account Title Accounts receivable Debit $ 50,161 5,268 Credit 126 Computer supplies 630 128 Prepaid insurance 1,620 131 Prepaid rent 820 163 Office equipment 8,100 164 Accumulated depreciation-Office equipment $ 405 167 Computer equipment 23,200 168 Accumulated depreciation-Computer equipment 1,450 201 Accounts payable 1,200 210 Wages payable 420 236 Unearned computer services revenue 2,000 301 S. Rey, Capital 66,000 302 S. Rey, Withdrawals 7,600 403 Computer services revenue 41,949 612 613 623 Wages expense 637 640 Rent expense 652 655 Depreciation expense-Office equipment Depreciation expense-Computer equipment Insurance expense Computer supplies expense Advertising expense 405 1,450 3,250 540 2,460 3,115 2,668 676 Mileage expense 812 677 Miscellaneous expenses 170 684 Repairs expense-Computer 1,155 901 Income summary 0 Totals $ 113,424 $ 113,424 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 $66,000 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.