From the following adjusted trial balance, journalize the closing entries on the template provided. The company uses an Income Summary account in its closing process. You don't need to include dates, dollar signs, and transaction explanations. Each journal entry is worth 3 points. Adjusted Trial Balance Account Title Debit Credit Cash 1,500 Accounts Receivable Prepaid Insurance 1,460 800 900 5,500 400 Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Wages Payable Owner, Capital Owner, Drawing Service Revenue Wages Expense 1,300 760 6,900 750 7,100 2,300 1,200 Rent Expense Supplies Expense Utilities Expense Insurance Expense Depreciation Expense - Equipment Totals 900 400 350 400 9 Type here to search 16,460 16,460 Date Accounts Debit Credit