The adjusted trial balance at April 30, 2020, for Zhang Co. follows.

		Debit				Credit
101	Cash	$	3,700
106	Accounts receivable		8,600
153	Trucks		26,500
154	Accumulated depreciation, trucks					$	8,350
193	Franchise		13,300
201	Accounts payable						9,700
209	Salaries payable						3,300
233	Unearned revenue						1,200
301	Angel Zhang, capital						29,700
302	Angel Zhang, withdrawals		9,700
401	Plumbing revenue						42,550
611	Depreciation expense, trucks		5,000
622	Salaries expense		17,900
640	Rent expense		3,100
677	Advertising expense		7,000
901	Income summary
	Totals	$	94,800			$	94,800

1. Prepare the four closing entries.

2. Prepare post-closing trial balance.