Tol Fisher's Deck Repair 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 October and create the post-closing trial balance Fisher's Deck Repair Adjusted Trial Balance October 31, 2019 Account Titles DR CR Cash $8,690 Accounts Receivable $2,600 Prepaid Insurance $2,370 Prepaid Rent $1,790 Equipment $23,480 Accumulated Depreciation $1,810 Accounts Payable $3,680 interest Payable $70 Uneamed Revenue $1,880 Bank Loan $5,090 Fisher, Capital $24,790 Fisher, Withdrawals $3,470 Service Revenue $9,910 Depreciation Expense $180 Insurance Expense $250 Interest Expense $70 Rent Expense $1,840 Salaries Expense $2,220 Telephone Expense $270 Total $47,230 $47,230 Date Account Title and Explanation Debit Credit 2019 Oct 31 Close revenue accounts Oct 31 4 a e e Close expense accounts Oct 31 . Close Income summary account Oct 31 a Close owner's withdrawals Fisher's Deck Repair Post Closing Trial Balance October 31, 2019 Account Titles DR CR Cash Accounts Receivable Prepaid Insurance Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Interest Payable Uneamed Revenue Bank Loan Fisher, Capital Total if the direct method was used instead, is the income summary account still used? D