Marked out of $20\mathrm{.}00$P Flag questionusing the income summary account for the month ofSiren MarketingAdjusted Trial BalanceMay $31,2022$Account TitleCashDebitCredit$$8,600$Accounts Receivable$$2,500$Prepaid Insurance$$2,700$Accounts PayableUnearned RevenueKirk, Capital$$1,200$$$1,800$$$5,880$Kirk, Withdrawals$$1,600$Service Revenue$$8,620$Advertising ExpenseInsurance ExpenseRent ExpenseTotal$$790$$$450$$$860$$$17,500$ $$17,500$No comma or dollar sign should be included in the imput icklPrepare the closing entries in the proper order.For transactions that have more than $1$ debit or more than $1$ deditDebitAccount Title and ExplanationDateMay $31$