Take me to the text 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 Account Titles DR CR Cash $12,060 Accounts Receivable $5,590 Prepaid Insurance $2,520 Equipment $25,520 Accumulated Depreciation $2,740 Accounts Payable $6,180 Salaries Payable $620 Unearned Revenue $4,910 Bank Loan $7,010 Hohmeier, Capital $21,000 Hohmeier, Withdrawals $4,090 Service Revenue $17,600 Depreciation Expense $430 Insurance Expense $310 Interest Expense $410 ir cinline yang $12.95 Insurance Expense Interest Expense Office Supplies Expense Rent Expense Salaries Expense Telephone Expense Total $310 $410 $2,950 $2,320 $3,470 $390 $60,060 $60,060 Do not enter dollar signs or commas in the input boxes. When closing accounts, use the direct method. For the closing of the expense accounts, enter the expense accounts in alphabetical order. Date Account Title and Explanation Debit Credit 2019 Jan 31 . Close revenue accounts Jan 31 . > . > . Close expense accounts Jan 31 Close owner's drawings AFI Security Post-Closing Trial Balance January 31, 2019 Account Titles DR CR Cash Accounts Receivable Prepaid Insurance Equipment Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Salaries Payable Unearned Revenue Bank Loan Hohmeier, Capital Total