Exercise 4-6Preparing closing entries and the post-closing trial balance LO2,3,4 CHECK FIGURE: Post-closing trial balance columns = $51,300 The adjusted trial balance at April 30, 2017, for Willard Co. follows Debit Credit $ 3,600 8,500 26,000 $ 8,250 13,200 101 106 153 154 193 201 209 233 301 302 401 611 622 640 677 901 Cash Accounts receivable. Trucks Accumulated depreciation, trucks Franchise Accounts payable. Salaries payable Uneamed revenue Sid Willard, capital Sid Willard, withdrawals Plumbing revenue. Depreciation expense, trucks Salaries expense Rent expense. Advertising expense Income summary Totals 4,600 3.200 1,300 29,100 9,600 42,050 4,900 17,800 3,000 6.900 $93,500 $93,500