Fisher's Deck Repair 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 November. Fisher's Deck Repair Adjusted Trial Balance November 30, 2019 Account Titles DR CR Cash $8,160 Accounts Receivable $3,000 Prepaid Insurance $2,300 Office Supplies $1,930 Equipment $23,720 Accumulated Depreciation $1,430 Accounts Payable $3,820 Interest Payable $60 Unearned Revenue $2,360 Bank Loan $5,190 Fisher, Capital $24,300 Fisher, Drawings $3,310 Service Revenue $9,700 Advertising Expense $250 Gasoline Expense $180 Interest Expense $60 Rent Expense $1,950 Salaries Expense $1,730 Supplies Expense $270 Total $46,860 $46,860 Do not enter dollar signs or commas in the input boxes. When closing accounts, use the income summary method. 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 2019 Nov 30 Account Title and Explanation Debit Credit Nov 30 Close revenue accounts Nov 30 Close expense accounts Nov 30 Close income summary account Close owner's drawings Date 2019 Account Title and Explanation Debit Credit Nov 30 Accounts Payable Accounts Receivable Accumulated Depreciation Advertising Expense Bank Loan Nov 30 Cash Nov 30 Equipment Fisher, Capital Fisher, Drawings Income Summary Gasoline Expense Interest Expense Interest Payable Office Supplies Prepaid Insurance Rent Expense Salaries Expense Service Revenue Supplies Expense Unearned Revenue Nov 30 Close income summary account Close owner's drawings