Credit $ 8,550 The adjusted trial balance at April 30, 2020, for Zhang Co. follows. Debit 101 Cash $ 3,900 106 Accounts receivable 8,800 153 Trucks 27,500 154 Accumulated depreciation, trucks 193 Franchise 13,500 201 Accounts payable 209 Salaries payable 233 Unearned revenue 301 Angel Zhang, capital 302 Angel Zhang, withdrawals 9,900 Plumbing revenue 611 Depreciation expense, trucks 5,200 622 Salaries expense 18,100 640 Rent expense 3,300 Advertising expense 7,200 901 Income summary Totals $97,400 9,900 3,500 1,300 30,600 43,550 $97,400 1. Prepare the four closing entries. View transaction list 1 Record to close revenue to the income summary. 2 Record to close expense accounts to income summary. 3 Record to close income summary to capital. 4 Record to close withdrawals to capital. Credit Note : = journal entry has been entered Record entry Clear entry View general journal 2. Prepare post-closing trial balance. Zhang Co. Post-Closing Trial Balance April 30, 2020 Account Debit Credit Totals $ 0 $