CR Focus Consulting has journalized their adjusting entries and prepared their adjusted trial balance. Using the adjusted trial balance, prepare the closing entries using the income summary account for the month of September and create the post-closing trial balance. Focus Consulting Adjusted Trial Balance September 30, 2019 Account Titles DR Cash $6,800 Accounts Receivable $1,580 Prepaid Insurance $1,840 Equipment $10,280 Accumulated Depreciation $400 Accounts Payable $1,370 Interest Payable $130 Unearned Revenue $1,110 Bank Loan $2,950 Nichols, Capital $11,670 Nichols, Withdrawals $700 Service Revenue $5,920 Depreciation Expense $210 Insurance Expense $320 Interest Expense $130 Office Supplies Expense $470 Rent Expense $920 Telephone Expense $300 $300 Telephone Expense Total $23,550 $23,550 Do not enter dollar signs or commas in the input boxes. When closing accounts, use the income summary method. For the closing of the expense accounts, enter the expense accounts in alphabetical order. Date Account Title and Explanation Debit Credit 2019 Sep 30 . Close revenue accounts