The adjusted trial balance at April 30, 2020, for Zhang Co. follows. 101 106 Cash Debit Credit Accounts receivable $ 4,400 153 Trucks 9,300 154 Accumulated depreciation, trucks 30,000 193 Franchise 9,050 201 Accounts payable 14,000 209 Salaries payable 10,400 4,000 233 Unearned revenue 1,400 301 Angel Zhang, capital 33,000 302 Angel Zhang, withdrawals 10,400 401 Plumbing revenue 46,050 611 Depreciation expense, trucks 5,700 622 Salaries expense 18,600 640 Rent expense 3,800 677 Advertising expense 7,700 901 Income summary $103,900 $103,900 Totals 1. Prepare the four closing entries