Foster'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 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 $1,570 210 $2,550 $9,210 $230 $180 Foster, Withdrawals Service Revenue Depreciation Expense Insurance Expense Interest Expense Rent Expense Salaries Expense Telephone Expense Total $140 $1,110 $1,570 $210 $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 Close revenue accounts Jan 31 > . Close income summary account Jan 31 ( Close owner's withdrawals Foster's Deck Repair Post-Closing Trial Balance January 31, 2019 Account Titles DR CR Cash Accounts Receivable Prepaid Insurance Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Interest Payable Unearned Revenue Bank Loan Foster, Capital Total