Debit Credit

$101$ Cash $ $4,600$

$106$ Accounts receivable $9,500$

$153$ Trucks $31,000$

$154$ Accumulated depreciation, trucks $ $9,250$

$193$ Franchise $14,200$

$201$ Accounts payable $10,600$

$209$ Salaries payable $4,200$

$233$ Unearned revenue $1,200$

$301$ Angel Zhang, capital $34,200$

$302$ Angel Zhang, withdrawals $10,600$

$401$ Plumbing revenue $47,050$

$611$ Depreciation expense, trucks $5,900$

$622$ Salaries expense $18,800$

$640$ Rent expense $4,000$

$677$ Advertising expense $7,900$

$901$ Income summary

Totals $ $106,500$ $ $106,500$ prepare post closing trial balance