1 Book rint rences The adjusted trial balance at April 30, 2023, for Zhang Co. follows. 101 Cash 106 153 154 Accumulated depreciation, trucks 193 Franchise 201 Accounts payable 209 Salaries payable 233 Unearned revenue 301 302 401 611 622 640 677 901 Accounts receivable Trucks Angel Zhang, capital Angel Zhang, withdrawals Plumbing revenue Depreciation expense, trucks Salaries expense Rent expense Advertising expense Income summary Totals Required: 1. Prepare the four closing entries. Debit $ 3,000 7,900 23,000 12,600 9,000 4,300 17, 200 2,400 6,300 $85,700 Credit $ 7,650 9,000 2,600 1,200 26,200 39,050 $ 85,700

The adjusted trial balance at April 30, 2023, for Zhang Co. follows. Required: 1. Prepare the four closing entries