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Journal entry wo:ksheet Record the entry to close the Income summary account. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the revenue acount(s). Note: Enter debits before credits. Prepare a post-closing trial balance as of December 31,2021. Note: The accounts should be listed in account number order. SP 4 Serial Problem (Algo) Business Solutions LO P2 The December 31, 2021, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2021) follows. 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 $72,000 this period. Journal entry worksheet Record the entry to close the expense account(s). Note: Enter debits before credits. Journal entry worksheet Record the entry to close the withdrawals account. Note: Enter debits before credits. 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 $72,000 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. BUSINESS SOLUTIONS Balance Sheet December 31, 2021 Assets \begin{tabular}{|l|} \hline Current assets \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} Plant assets \begin{tabular}{|r|r|r|} \hline & & \\ \hline & & 0 \\ \hline & & \\ \hline & & 0 \\ \hline & & \\ \hline \end{tabular} Prepare an income statement for the three months ended December 31, 2021. BUSINESS SOLUTIONS Income Statement For Three Months Ended December 31, 2021