total 23,090

Speaker Musical Theatre has journalized their adjusting entries and prepared their adjusted trial balance. Prepare the closing entries using the income summary account for the month of September and create the post-closing trial balance Speaker Musical Theatre Adjusted Trial Balance September 30, 2021 Account Titles DR CR Cash $6,670 Accounts Receivable $1,570 Prepaid Insurance $1,520 Equipment $10,220 Accumulated Depreciation $250 Accounts Payable $1,690 Interest Payable $120 Uneamed Revenue $1,780 Bank Loan $2,700 Natalie, Capital $11,080 Natalie, Withdrawals $S70 Service Revenue $5,470 Depreciation Expense $440 Insurance Expense $300 Interest Expense $120 Office Supplies Expense $230 Rent Expense $hosol 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 Debit Credit 2021 Sep 30 Close revenue accounts Sep 30 P 4) 4 . . Close expense accounts Sep 30 . Close income summary account Sep 30 > . Close owner's drawings Speaker Musical Theatre Post-Closing Trial Balance September 30, 2021 Account Titles DR CR Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Interest Payable Unearned Revenue Bank Loan Natalie, Capital Total