Adjusted Trial Balance Debit Credit $ 6,750 3,550 35,000 $ 8,050 12,000 101 Cash 106 Accounts Receivable 153 Vehicles Accumulated Depreciation, 154 Vehicles 193 Franchise 201 Accounts Payable 209 Salaries Payable 233 Unearned Revenue 301 Sia Crack, capital 302 Sia Crack, withdrawals 401 Plumbing Revenue 511 Depreciation Expense, Vehicles 522 Salaries Expense 540 Rent Expense 577 Advertising Expenses 901 Income Summary 7,800 2,500 1,500 34,600 11,500 52,350 4,700 25,500 3,550 4,250 Totals S 106,800 $ 106,800 Required: 1. Prepare the four closing entries (26 marks) 2. Bonus: Prepare a post closing Trial Balance