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 2,600 233 Unearned revenue 1,200 301 Angel Zhang, capital 26,200 302 Angel Zhang, withdrawals 9,000 401 Plumbing revenue 39,050 611 Depreciation expense, trucks 4,300 622 Salaries expense 17,200 640 Rent expense 2,400 677 Advertising expense 6,300 901 Income summary Totals $85, 700 $ 85,700 1. Prepare the four closing entries. 2. Prepare post-closing trial balance. Zhang Co. Post-Closing Trial Balance April 30, 2020 Account Debit Credit Totals