Speaker 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 December and create the post-closing trial balance. Speaker Consulting Adjusted Trial Balance December 31, 2019 Account Titles DR CR Cash $6,160 Accounts Receivable $1,400 Prepaid Insurance $1,780 Equipment $10,660 Accumulated Depreciation $490 Accounts Payable $1,840 Interest Payable $80 Unearned Revenue $1,240 Bank Loan $2,960 Nathaniel, Capital $10,070 Nathaniel, Withdrawals $590 Service Revenue $5,910 Depreciation Expense $440 Insurance Expense $460 Interest Expense $80 Office Supplies Expense $200 Rent Expense $690 Telephone Expense $130 Total $22,590 $22,590