mgage English (en Take me to the text Floating Speed Boat has completed all of its jourral entries and adjusting entries for the month of September 2019. The adjusted trial balance is shown below. Note: during the month of September, the owner of Floating Speed Boat invested 58,340 into the business Floating Speed Boat Adjusted Trial Balance September 30, 2019 Account Titles DR CR Cash $ 8,810 Accounts Receivable 57,460 Prepaid Insurance $ 1,370 Equipment $ 64430 Accumulated Depreciation Equipment $ 1,320 Accounts Payable $9,280 Interest Payable $ 120 Uneamed Revenue $5480 Bank Loan $ 15,360 Murray, Capital $ 50,220 Murray, Withdrawals $ 1,830 Service Revenge $5,490 Advertising Expense $360 Depreciation Expense $370 Insurance Expense $ 370 Interest Expense $ 400 Rent Expense $ 1,870 Total $ 87,270 $ 87,270 P ENE Focus Consulting 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 September and create the post-dosing trial balance. Focus Consulting Adjusted Trial Balance September 30, 2019 Account Titles DR CR Cash $6,800 Accounts Receivable $1.580 Prepaid Insurance $1,840 Equipment $10,280 Accumulated Depreciation $400 Accounts Payable $1,370 Interest Payable $130 Uneamed Revenue $1110 Bank Loan 52,9501 Nichols, Capital $11,670 Nichols, withdrawals $700 Service Revenue 55.920 Depreciation Expense $210 Insurance Expense 5320 Interest Expense $130 Office Supplies Expense $470 Rent Expense $920 Telephone Expense $300 Total $23,550 $23,550