Exercise 4-1 Preparing closing entries and the post-closing trial balance LO1, 2, 3 The adjusted trial balance at April 30, 2023, for Zhang Co. follows. Debit Credit 101 Cash $ 3,400 106 Accounts receivable 8,300 153 Trucks 25,000 154 Accumulated depreciation, trucks $ 8,050 193 Franchise 13,000 201 Accounts payable 9,400 209 Salaries payable 3,000 233 Unearned revenue 1,300 301 Angel Zhang, capital 28,100 302 Angel Zhang, withdrawals 9,400 401 Plumbing revenue 41,050 611 Depreciation expense, trucks