Take me to the text Felicity's Custom Framing 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. Felicity's Custom Framing Adjusted Trial Balance December 31, 2019 Account Titles DR CR Cash $8,630 Accounts Receivable $2,510 Prepaid Insurance $2,040 Equipment $23,920 Accumulated Depreciation $1,720 Accounts Payable $3,430 Interest Payable $60 Unearned Revenue $2,370 Bank Loan $5,920 Felicity, Capital $21,200 Felicity, Withdrawals $3,150 Service Revenue $9,820 Depreciation Expense $160 Insurance Expense $270 Interest Expense $60 Office Supplies Expense $200 Rent Expense $1,530 Salaries Expense $1,830 Telephone Expense $220 Total $44,520 $44,520 Do not enter dollar signs or commas in the input boxes. When closing accounts, use the income summary method. For the closing of the expense accounts, enter the expense accounts in alphabetical order. Date Account Title and Explanation 2019 Dec 31 = = Close revenue accounts Dec 31 Close expense accounts Dec 31 = Dec 31 Close income summary account = = Close owner's drawings Debit Credit