The adjusted trial balance at April $30,2023,$ for Zhang Co$.$ follows.

Debit Credit

$101$ Cash $ $2,900$

$106$ Accounts receivable $7,800$

$153$ Trucks $22,500$

$154$ Accumulated depreciation, trucks $ $7,550$

$193$ Franchise $12,500$

$201$ Accounts payable $8,900$

$209$ Salaries payable $2,500$

$233$ Unearned revenue $1,400$

$301$ Angel Zhang, capital $25,500$

$302$ Angel Zhang, withdrawals $8,900$

$401$ Plumbing revenue $38,550$

$611$ Depreciation expense, trucks $4,200$

$622$ Salaries expense $17,100$

$640$ Rent expense $2,300$

$677$ Advertising expense $6,200$

$901$ Income summary

Totals $ $84,400$ $ $84,400$

Required:

$1.$ Prepare the four closing entries.

$2.$ Prepare post$-$closing trial balance.