The December 31, 2013, adjusted trial balance of Success Systems (reflecting its transactions from October through December of 2013) follows.

Required
1. Record and post the necessary closing entries for Success Systems.
2. Prepare a post-closing trial balance as of December 31,2013.

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No. Account Title Debit Credit 58,160 5,668 580 1,665 825 8,000 101 Cash 06 Accounts receivable 163 Office equipment . . 164 Accumulated depreciation-Office equipment、 167 Computer equipment . 168 Accumulated depreciation Coputer equipment . . 20 Accounts payable 210 Wages payable 236 Unearned computer services revenue. 30 A. Lopez, Capital . 302 A. Lopez, Withdrawals.. . 403 Computer services revenue.. $ 400 20,000 1,250 1,100 500 ,500 83,000 7,100 31,284 400 1,250 3,875 613 Depreciation expense Computer equipment .. 623 Wages expense 637 Insurance expense.. 64 0 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mile 617 Miscellaneous expenses . 684 Repairs expen 90 Income summary 2,475 3,065 2,965 896 250 1,305 ARARC eage expense...^....