The adjusted trial balance at April 30, 2020, for Zhang Co.follows. Debit 101 Cash Credit $ 3,200 106 Accounts receivable 153 8,100 Trucks 24,000 154 Accumulated depreciation, trucks $ 7,850 193 Franchise 12,800 201 Accounts payable 209 9,200 Salaries payable 2,800 233 Unearned revenue 1,400 301 Angel Zhang, capital 27,000 302 Angel Zhang, withdrawals 9,200 401 Plumbing revenue 40,050 611 Depreciation expense, trucks 4,500 622 Salaries expense 17,400 640 Rent expense 2,600 677 Advertising expense 6,500 901 Income Summary Totals $88,300 $ 88,300 1. Prepare the four closing entries. Journal entry worksheet