Fosters 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 January and create the post-closing trial balance. Foster's Deck Repair Adjusted Trial Balance January 31, 2019 Account Titles DR CR Cash $8,210 Accounts Receivable $2,140 Prepaid Insurance $2,650 Prepaid Rent $1,380 Equipment $23,650 Accumulated Depreciation $1,080 Accounts Payable $3,340 Interest Payable $140 Unearned Revenue $1,850 Bank Loan $5,100 Foster, Capital $23,300 Foster, Withdrawals $2,550 Service Revenue $9,210 Depreciation Expense $230 Insurance Expense $180 Interest Expense $140 Rent Expense $1,110 Salaries Expense $1,570 Telephone Expense $210 Total $44,020 $44,020 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 Jan 31 Answer Answer Answer Answer Close revenue accounts Jan 31 Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Answer Close expense accounts Jan 31 Answer Answer Answer Answer Close income summary account Jan 31 Answer Answer Answer Answer Close owner's withdrawals Foster's Deck Repair Post-Closing Trial Balance January 31, 2019 Account Titles DR CR Cash Answer Accounts Receivable Answer Prepaid Insurance Answer Prepaid Rent Answer Equipment Answer Accumulated Depreciation Answer Accounts Payable Answer Interest Payable Answer Unearned Revenue Answer Bank Loan Answer Foster, Capital Answer Total Answer Answer If the direct method was used instead, is the income summary account still used?Answer