Speaker Musical Theatre has journalized their adjusting entries and prepared their adjusted trial balance. Prepare the closing entries using the income summary account for the month of September and create the post-closing trial balance. Speaker Musical Theatre- Adjusted Trial Balance September 30, 2021 Account Titles DR CR Cash $6,670 Accounts Receivable $1,570 Prepaid Insurance. $1,520 Equipment $10,220 Accumulated Depreciation $250 Accounts Payable $1,690 Interest Payable $120 Unearned Revenue $1,780 Bank Loan $2,700 Natalie, Capital $11,080 Natalie, Withdrawals $570 Service Revenue $5,470 Depreciation Expense. $440 Insurance Expense $300 Interest Expense $120 Office Supplies Expense $230 Rent Expense $1,050 Telephone Expense $400 Total $23,090 $23,090 Do not enter dollar signs or commas in the input boxes When closing accounts use ne ideoquummary method Date 2021 Account Title and Explanation Debit Credit Sep 30 Sep 30 Close revenue accounts Sep 30 Close expense accounts Sep 30 0 4 4 = O = Close income summary account Close owners drainings Speaker Musical Theatre Post-Closing Trial Balance September 30, 2021 DR Account Titles Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Interest Payable Unearned Revenue Bank Loan Natalie, Capital CR