Preparing closing entries and the post-closing trial balance(10 - marks)

The adjusted trial balance at April 30, 2017, for Willard Co. follows.

Debit Credit 101 Cash . $ 3,600 106 Accounts receivable. 8.500 153 Trucks 26,000 154 Accumulated depreciation, trucks $ 8.250 193 Franchise. 13,200 201 Accounts payable. 9.600 209 Salaries payable .. 3,200 233 Uneamed revenue . 1,300 301 Sid Willard, capital 29,100 302 Sid Willard, withdrawals 4,600 401 Plumbing revenue.. 42.050 611 Depreciation expense, trucks . 4.900 622 Salaries expense ......waxaccus 17,800 640 Rent expense. 3,000 677 Advertising expense 6,900 901 Income summary Totals. $93,500 $93.500