Credit $ 8,850 The adjusted trial balance at April 30, 2020, for Zhang Co. follows. Debit 101 Cash $ 4,200 106 Accounts receivable 9,100 153 Trucks 29,000 154 Accumulated depreciation, trucks 193 Franchise 13,800 201 Accounts payable 209 Salaries payable 233 Unearned revenue 301 Angel Zhang, capital 302 Angel Zhang, withdrawals 10,200 401 Plumbing revenue 611 Depreciation expense, trucks 5,500 622 Salaries expense 18,400 640 Rent expense 3,600 677 Advertising exp 7,500 901 Income summary $101,300 Totals 10,200 3,800 1,300 32,100 45,050 e $ 101,300 1. Prepare the four closing entries. View transaction list 1. Prepare the four closing entries. View transaction list Journal entry worksheet 1 2 3 4 Record to close revenue to the income summary. Note: Enter debits before credits. Debit General Journal Date Credit April 30, 2020 View generational Record entry Clemente 2. Prepare post-closing trial balance. Zhang Co. Post-Closing Trial Balance April 30, 2020 Account Debit Credit Totals $ 0 GA $ 0