please help correct the red mistake!!!

Record the closing entries as of December 31, 2021. \begin{tabular}{|c|c|c|c|c|c|} \hline No & Date & General Journal & & Debit & Credit \\ \hline \multirow[t]{2}{*}{1} & December 31 & Computer services revenue & 2 & 31,284 & \\ \hline & & Income summary & 2 & & 31,284 \\ \hline \multirow[t]{12}{*}{2} & December 31 & Income summary & ( ) & 16,824 & \\ \hline & & Depreciation expense - Office equipment & 0 & & .4000 \\ \hline & & Depreciation expense - Computer equipment & 0 & & 1,250 \\ \hline & & Wages expense & 2 & & 3,875 \\ \hline & & Insurance expense & 0 & & 5550 \\ \hline & & Rent expense & 0 & & 2,475 \\ \hline & & Computer supplies expense & (2) & & 3,065 \\ \hline & & Advertising expense & 0 & & 2,753 \\ \hline & & Mileage expense & 0 & & 8960 \\ \hline & & Miscellaneous expenses & 2 & & 2500 \\ \hline & & Repairs expense - Computer & 0 & & 1,305 \\ \hline & & & & & \\ \hline \multirow[t]{3}{*}{3} & December 31 & Income summary & 0 & 0 & \\ \hline & & S. Rey, Capital & 0 & & 0 \\ \hline & & & & & \\ \hline \multirow[t]{2}{*}{4} & December 31 . & S. Rey, Capital & & 7,1000 & \\ \hline & & S. Rey, Withdrawals & 0 & & 7,100 \\ \hline \end{tabular} The December 31, 2021, adjusted trial balance of Business Solutions (reflecting its transactions from October through December of 2021) follows