AFI Security has journalized their adjusting entries and prepared their adjusted trial balance. Using the adjusted trial balance, prepare the closing entries directly owner's capital for the month of January and create the post-closing trial balance.

AFI Security

Adjusted Trial Balance

January 31, 2019

Cash$12,060 Dr

Accounts Receivable$5,590 Dr

Prepaid Insurance$2,520 Dr

Equipment$25,520 Dr

Accumulated Depreciation$2,740 Cr

Accounts Payable$6,180 Cr

Salaries Payable$620 Cr

Unearned Revenue$4,910 Cr

Bank Loan$7,010 Cr

Hohmeier, Capital$21,000 Cr

Hohmeier, Withdrawals$4,090 Dr

Service Revenue$17,600 Cr

Depreciation Expense$430 Dr

Insurance Expense$310 Dr

Interest Expense$410 Dr

Office Supplies Expense$2,950 Dr

Rent Expense$2,320 Dr

Salaries Expense$3,470 Dr

Telephone Expense$390 Dr

Total $60,060 Dr $60,060 Cr