Felicity'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 Felicity's Custom Event Planning Adjusted Trial Balance December 31, 2021 Account Titles DR CR Cash Accounts Receivable $8,220 $2,120 Prepaid Insurance $2.810 $23,340 $1,590 Equipment Accumulated Depreciation Accounts Payable Interest Payable $3.610 $120 $1,610 Unearned Revenue Bank Loan $5,100 $22.250 Felicity. Capital Felicity. Withdrawals $2,980 Service Revenue 59 400 $260 Depreciation Expense Insurance Expense $240 $120 interest Expense Office Supplies Expense $190 Rent Expense $1200 Salaries & Wages Expense $1.930 Telephone Expense $43.580 SAB 580 Do not enter doller signs or commes in the input boxes hem closing counts use the income summad method