$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}\backslash$hline Number & Account Title & Debit & Credit $\backslash \backslash \backslash$hline $101$ & Cash & $\backslash$$ $51,799$ & $\backslash \backslash \backslash$hline $106$ & Accounts receivable & $5,068$ & $\backslash \backslash \backslash$hline $126$ & Computer supplies & $600$ & $\backslash \backslash \backslash$hline $128$ & Prepaid insurance & $1,620$ & $\backslash \backslash \backslash$hline $131$ & Prepaid rent & $755$ & $\backslash \backslash \backslash$hline $163$ & Office equipment & $8,900$ & $\backslash \backslash \backslash$hline $164$ & Accumulated depreciation$-$Office equipment & & $\backslash$$ $445\backslash \backslash \backslash$hline $167$ & Computer equipment & $22,400$ & $\backslash \backslash \backslash$hline $168$ & Accumulated depreciation$-$Computer equipment & & $1,400\backslash \backslash \backslash$hline $201$ & Accounts payable & & $1,900\backslash \backslash \backslash$hline $210$ & Wages payable & & $420\backslash \backslash \backslash$hline $236$ & Unearned computer services revenue & & $1,700\backslash \backslash \backslash$hline $301$ & S$.$ Rey, Capital & & $73,000\backslash \backslash \backslash$hline $302$ & S$.$ Rey, Withdrawals & $7,500$ & $\backslash \backslash \backslash$hline $403$ & Computer services revenue & & $36,479\backslash \backslash \backslash$hline $612$ & Depreciation expense$-$Office equipment & $445$ & $\backslash \backslash \backslash$hline $613$ & Depreciation expense$-$Computer equipment & $1,400$ & $\backslash \backslash \backslash$hline $623$ & Wages expense & $3,250$ & $\backslash \backslash \backslash$hline $637$ & Insurance expense & $540$ & $\backslash \backslash \backslash$hline $640$ & Rent expense & $2,265$ & $\backslash \backslash \backslash$hline $652$ & Computer supplies expense & $3,945$ & $\backslash \backslash \backslash$hline $655$ & Advertising expense & $2,673$ & $\backslash \backslash \backslash$hline $676$ & Mileage expense & $809$ & $\backslash \backslash \backslash$hline $677$ & Miscellaneous expenses & $210$ & $\backslash \backslash \backslash$hline $684$ & Repairs expense$-$Computer & $1,165$ & $\backslash \backslash \backslash$hline $901$ & Income summary & & $0\backslash \backslash \backslash$hline & Totals & $\backslash$$ $115,344$ & $\backslash$$ $115,344\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ 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 $\backslash (\backslash$$ $0\backslash )$ on October $1,$ and owner investments were $\backslash (\backslash$$ $73,000\backslash )$ 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 $31,2021.$