Ester's Custom Event Planning has journalized their adjusting entries and prepared their adjusted trial balance. Prepare the closing entries using the income summary account for the month of August. Ester's Custom Event Planning Adjusted Trial Balance August 31, 2021 Account Titles DR CR Cash $8,990 Accounts Receivable $2,590 Prepaid Insurance $2,830 Equipment $23,110 Accumulated Depreciation $1,840 Accounts Payable $3,700 Interest Payable $100 Unearned Revenue $1,930 Bank Loan $5,190 Ester, Capital $22,660 Ester, Withdrawals $2,860 Service Revenue $9,520 Depreciation Expense $180 Insurance Expense $180 Interest Expense $100 Office Supplies Expense $300 Rent Expense $1,230 Salaries & Wages Expense $2,370 Telephone Expense $200 Total $44,940 $44,940 Date 2021 Account Title and Explanation Debit Credit Aug 31 Accounts Receivable 2590 Accounts Payable 3700 Close revenue accounts Aug 31 Aug 31 Aug 31 Close expense accounts = = Close income summary account Aug 31 =