The adjusted trial balance at April 30, 2020, for Zhang Co. follows. Debit Credit 101 Cash $ 3,000 106 Accounts receivable 7,900 153 Trucks 23,000 154 Accumulated depreciation, trucks $ 7,650 193 Franchise 12,600 201 Accounts payable 9,000 209 Salaries payable 233 Unearned revenue 2,600 301 Angel Zhang, capital 1,200 302 Angel Zhang, withdrawals 26,200 401 Plumbing revenue 9,000 611 Depreciation expense, trucks 39,050 4,300 17,200 2,400 6,300 622 Salaries expense 640 Rent expense 677 Advertising expense 901 Income summary Totals 1. Prepare the four closing entries. $85,700 $ 85,700 View transaction list Journal entry worksheet