Ester's Custom Event Planning 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. Ester's Custom Event Planning Adjusted Trial Balance September 30, 2021 Account Titles DR CR Cash $8,140 Accounts Receivable $2,230 Prepaid Insurance $2,090 Equipment $23,700 Accumulated Depreciation $1,380 Accounts Payable $3,530 Interest Payable $130 Unearned Revenue $1,880 Bank Loan $5,900 Ester, Capital $20,870 Ester, Withdrawals $3,000 Service Revenue $9,730 Depreciation Expense $280. Insurance Expense $240 Interest Expense $130 Office Supplies Expense $270 Rent Expense $1,010 Salaries & Wa000 Fue