The year$-$end adjusted trial balance for Proper Printers is shown below. Prepare the closing entries using the Income Summary method. Proper Printers Adjusted Trial Balance For the Year Ended September $30,2022$Account TitleDebitCreditCash$$12,600$Accounts Receivable$$7,500$Merchandise Inventory$$3,600$Accounts Payable$$1,900$Unearned Revenue$$4,700$Clifford, Capital$$13,660$Sales Revenue$$13,800$Sales Discount$$276$Sales Returns & Allowances$$414$Cost of Goods Sold$$7,590$Depreciation Expense$$670$Rent Expense$$1,410$Total$$34,060$$$34,060$