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 March and create the post-closing trial balance.

\begin{tabular}{|l|c|c|} \multicolumn{3}{|c|}{\begin{tabular}{c} Speaker Consulting \\ March 31, 2018 \end{tabular}} \\ \hline \multicolumn{1}{|c|}{ Account Titles } & DR & CR \\ \hline Cash & $6,080 & \\ \hline Accounts Receivable & $1,340 & \\ \hline Prepaid Insurance & $1,740 & \\ \hline Office Supplies & $1,440 & \\ \hline Equipment & $10,810 & \\ \hline Accumulated Depreciation & & $250 \\ \hline Accounts Payable & & $1,710 \\ \hline Interest Payable & & $120 \\ \hline Unearned Revenue & & $1,860 \\ \hline Notes Payable & & $3,240 \\ \hline Nathaniel, Capital & & $10,930 \\ \hline Nathaniel, Withdrawals & $990 & \\ \hline Service Revenue & & $5,620 \\ \hline Depreciation Expense & $280 & \\ \hline Insurance Expense & $260 & \\ \hline Interest Expense & $120 & \\ \hline Rent Expense & $530 & \\ \hline Telephone Expense & $140 & \\ \hline Total & $23,730 & $23,730 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \begin{tabular}{r} Speak \\ Post-Clos \\ Mar \end{tabular} & rial B & \\ \hline Account Titles & DR & CR \\ \hline Cash & & \\ \hline Accounts Receivable & & \\ \hline Prepaid Insurance & & \\ \hline Office Supplies & & \\ \hline Equipment & & \\ \hline Accumulated Depreciation & & \\ \hline Accounts Payable & & \\ \hline Interest Payable & & \\ \hline Unearned Revenue & & \\ \hline Notes Payable & & \\ \hline Nathaniel, Capital & & \\ \hline Total & & \\ \hline \end{tabular}