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 April and create the post-closing trial balance. Focus Consulting Adjusted Trial Balance April 30, 2019 Account Titles DR CR Cash $6,260 Accounts Receivable $1,500 Prepaid Insurance $1,190 Equipment $10,960 Accumulated Depreciation $400 Accounts Payable $1,150 Interest Payable $100 Unearned Revenue $1,170 Bank Loan $2,780 Nathaniel, Capital $12,000 Nathaniel, Withdrawals $800 Service Revenue $5,200 Depreciation Expense $160 Insurance Expense $320 Interest Expense $100 Office Supplies Expense $130 Rent Expense $960 Telephone Expense $420 Total $22,800 $22,800 Do not enter dollar signs or commas in the input boxes.