Tom's Pool Cleaning Services 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 September and create the post-closing trial balance. Tom's Pool Cleaning Services Adjusted Trial Balance September 30, 2019 Account Titles DR CR Cash $6,520 Accounts Receivable $1,810 Prepaid Insurance $1,400 Prepaid Rent $1,050 Equipment $10,350 Accumulated Depreciation $230 Accounts Payable $1,360 Interest Payable $60 Unearned Revenue $1,040 Bank Loan $3,200 Lawrence, Capital $12,820 Lawrence, Withdrawals $830 Service Revenue $5,310 Depreciation Expense $360 Insurance Expense $310 Interest Expense $60 Rent Expense $950 Telephone Expense $380