Credit $ 9,050 The adjusted trial balance at April 30, 2020, for Zhang Co. follows. Debit 101 Cash $ 4,400 106 Accounts receivable 9,300 153 Trucks 30,000 154 Accumulated depreciation, trucks 193 Franchise 14,000 201 Accounts payable 209 Salaries payable 233 Unearned revenue 301 Angel Zhang, capital 302 Angel Zhang, withdrawals 10,400 401 Plumbing revenue 611 Depreciation expense, trucks 5,700 622 Salaries expense 18,600 640 Rent expense 3,800 677 Advertising expense 7,700 901 Income summary Totals $ 103,900 10,400 4,000 1,400 33,000 46,050 $ 103,900 1. Prepare the four closing entries. View transaction list Journal entry worksheet Record to close revenue to the income summary. Note: Enter debits before credits. Date General Journal Debit Credit April 30, 2020 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 $ 0