The adjusted trial balance at April 30, 2020, for Zhang Co. follows. 101 Cash.. 106 Accounts receivable.. 153 Trucks. 154 193 201 209 233 301 302 401 611 622 640 677 901 Accumulated depreciation, trucks.. Franchise.......... Accounts payable. Salaries payable... Unearned revenue... Angel Zhang, capital.. Angel Zhang, withdrawals Plumbing revenue... Depreciation expense, trucks. Salaries expense.... Rent expense. Advertising expense. Income summary.. Totals... Required 1. Prepare the four closing entries. 2. Prepare a post-closing trial balance. non Debit $ 3,400 8,300 25,000 13,000 9,400 4,700 17,600 2,800 6,700 Credit $ 8,050 9,400 3,000 1,300 28,100 41,050 $90,900 $90,900