Frank's Custom Framing 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 and create the post-closing trial balance. Frank's Custom Framing Adjusted Trial Balance November 30, 2018 Account Titles DR CR Cash $8,880 Accounts Receivable $2,670 Prepaid Insurance $2,780 Office Supplies $1,210 Equipment $23,400 Accumulated Depreciation $1,620 Accounts Payable $3,440 Interest Payable $1301 Unearned Revenue $2,260 Notes Payable $5,290 Frank, Capital $24,1301 Frank, Withdrawals $2,560 Service Revenue $9,560 Depreciation Expense $260 Insurance Expense $170 Interest Expense $130 Rent Expense $1,790 Salaries Expense $2,390 Telephone Expense $190 Total $46,430 $46,430 Date Account Title and Explanation Debit Credit 2018 Nov 30 Close revenue accounts Nov 30 - - - Close expense accounts Nov 30 Close income summary account Nov 30 . Close owner's drawings Frank's Custom Framing Post-Closing Trial Balance November 30, 2018 Account Titles DR CR Cash 8800 X Accounts Receivable 2670 Prepaid Insurance 2780 Office Supplies 1210 23400 Equipment Accumulated Depreciation 1620 Accounts Payable 3440 Interest Payable 130 Unearned Revenue Notes Payable Correct Mark 1.00 out of 1.00 Frank, Capital Total Check