The December $31,2021,$ adjusted trial balance of Business Solutions $($reflecting its transactions from October through December of $2021)$ follows.

NumberAccount TitleDebitCredit$101$Cash$ $48,372106$Accounts receivable$5,668126$Computer supplies$580128$Prepaid insurance$1,665131$Prepaid rent$825163$Office equipment$8,000164$Accumulated depreciation$$Office equipment$$$ $400167$Computer equipment$20,000168$Accumulated depreciation$$Computer equipment$1,250201$Accounts payable$1,100210$Wages payable$500236$Unearned computer services revenue$1,500301$S$.$ Rey, Capital$73,000302$S$.$ Rey, Withdrawals$7,100403$Computer services revenue$31,284612$Depreciation expense$$Office equipment$400613$Depreciation expense$$Computer equipment$1,250623$Wages expense$3,875637$Insurance expense$555640$Rent expense$2,475652$Computer supplies expense$3,065655$Advertising expense$2,753676$Mileage expense$896677$Miscellaneous expenses$250684$Repairs expense$$Computer$1,305901$Income summary$0$Totals$ $109,034$$ $109,034$

Required:

Prepare an income statement for the three months ended December $31,2021.$

Prepare a statement of owner's equity for the three months ended December $31,2021.$ Hint: The S$.$ Rey, Capital account balance was $$0$ on October $1,$ and owner investments were $$73,000$ this period.

Prepare a classified balance sheet as of December $31,2021.$

Record the closing entries as of December $31,2021.$

Prepare a post$-$closing trial balance as of December $31,2021.$