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Keynote Consulting has journalized its adjusting entries and prepared its adjusted trial balance. Prepare the closing entries using the income summary account for the month of December and prepare the post-closing trial balance. Do.not enter dollar signs or commas in the input boxes. When closing accounts. use the income summary method. Eor the closing of the expense accounts, enter the expense accounts in alphabetical ordec, \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Keynote Consulting } \\ \hline \multicolumn{2}{|c|}{ Post-Closing Trial Balance } \\ \hline December 31, 2022 \\ \hline Account Titles & DR & CR \\ \hline Cash & & \\ \hline Accounts Receivable & & \\ \hline Prepaid insurance & & \\ \hline Equipment & & \\ \hline Accumulated Depreciation & & \\ \hline Accounts Payable & & \\ \hline Interest Payable & & \\ \hline Unearned Revenue & & \\ \hline Bank Loan & \\ \hline Nichols, Capital & \\ \hline Total & \\ \hline \end{tabular} Keynote Consulting Post-Closing Trial Balance December 31, 2022 \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Account Titles } & DR & CR \\ \hline Cash & & \\ \hline Accounts Receivable & & \\ \hline Prepaid Insurance & & \\ \hline Equipment & & \\ \hline Accumulated Depreciation & & \\ \hline Accounts Payable & & \\ \hline Interest Payable & & \\ \hline Unearned Revenue & & \\ \hline Bank Loan & & \\ \hline Nichols, Capital & & \\ \hline \end{tabular}