Take me to the text Focus 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 July and create the post-closing trial balance. Focus Consulting Adjusted Trial Balance July 31, 2016 Account Titles DR CR Cash $7,000 Accounts Receivable $1,910 Prepaid Insurance $1,550 Office Supplies $1,150 Equipment $10,880 Accumulated Depreciation $250 Accounts Payable $1,020 Interest Payable $110 Unearned Revenue $1,880 Bank Loan $2,820 Natalie, Capital' $13,670 Natalie, Drawings $870 Service Revenue $5,280 Depreciation Expense $470 Insurance Expense $280 Interest Expense $110 $560 Rent Expense Telephone Expense Total $250 $25,030 $25,030 For the closing of the expense accounts, enter the expense accounts in alphabetical order. Date 2016 Account Title and Explanation Debit Credit Jul 31 Accounts Receivable O Close revenue accounts Jul 31 4 Close expense accounts Jul 31