. CR CKY Security has journalized their adjusting entries and prepared their adjusted trial balance. Using the adjusted trial balance, prepare the closing entries directly to the capital account for the month of December CKY Security Adjusted Trial Balance December 31, 2019 Account Titles DR Cash $12,250 Accounts Receivable $5,530 Prepaid Insurance $2.870 Office Supplies $2,730 Equipment $25,010 Accumulated Depreciation $2,260 Accounts Payable $6,040 Salaries Payable $530 Unearned Revenue $4,5201 Bank Loan $7,130 Holmes, Capital $22,340 Holmes, Drawings $4,970 Service Revenue $17.660 Advertising Expense $470 Gasoline Expense $390 interest Expense $490 Rent Expense $1,990 Salaries Expense $3,430 Supplies Expense $350 Total $60,480 560 480 When closing accounts use the direct method. Prepare the closing entries in the proper order For the closing of the expense accounts, enter the expense accounts in alphabetical order. Date Account Title and Explanation Debit Credit 2019 17570 . 17570 Dec 31 Service Revenue Income Summary Close accounts Dec 31 ncome Summary . 6990 . 480 . 460 370 . 2350 3090 . 240 Close accounts Dec 31 10580 . . 10580