DR Keynote Consulting has journalized its adjusting entries and prepared its adjusted trial balance. Keynote Consulting Adjusted Trial Balance August $31,2018$ Account Title CR Cash $$6,200$ Accounts Receivable $1,750$ Prepaid Insurance $1,650$ Office Supplies $1,150$ Equipment $10,650$ Accumulated Depreciation$-$Equipment $$320$ Accounts Payable $1,640$ Interest Payable $50$ Unearned Revenue $1,420$ Notes Payable $3,000$ Nichols, Capital $14,290$ Nichols, Withdrawals $2,000$ Service Revenue $4,100$ Depreciation Expense $150$ Insurance Expense $170$ Interest Expense $50$ Rent Expense $800$ Telephone Expense $250$ Total $$24,820$ $$24,820$ Required a$)$ Prepare the closing entries using the income summary account for August. Date Account Title and Explanation PR Debit Credit b$)$ Prepare the post$-$closing trial balance.