9,400 3,000 1.300 28,100 400 mes payant... 209 Salaries payable 233 Unearned revenue 301 Angel Zhang, capital 302 Angel Zhang, withdrawals. 401 Plumbing revenue 611 Depreciation expense, trucks 622 Salaries expense... 640 Rent expense. 677 Advertising expense... 901 Income summary Totals 41.050 4,700 17,600 2.800 6,700 $90,900 $90,900 Page 279 Required 1. Prepare the four closing entries. 2. Prepare a post-closing trial balance