Take me to the text Ester's Custom Event Planning 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. Ester's Custom Event Planning Adjusted Trial Balance September 30, 2021 Account Titles DR HP CR Cash $8,140 Accounts Receivable $2,230 Prepaid Insurance $2,090 Equipment $23,700 Accumulated Depreciation $1,380 Accounts Payable $3,530 Interest Payable $130 Unearned Revenue $1,880 Bank Loan $5,900 Ester, Capital $20,870 Ester, Withdrawals $3,000 Service Revenue $9,730 Depreciation Expense $280 Insurance Expense $240 Interest Expense $130 Office Supplies Expense $270 Rent Expense $1,010 Salaries & Wages Expense $2,040 Telephone Expense $290