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

		Debit				Credit
101	Cash	$	3,900
106	Accounts receivable		8,800
153	Trucks		27,500
154	Accumulated depreciation, trucks					$	8,550
193	Franchise		13,500
201	Accounts payable						9,900
209	Salaries payable						3,500
233	Unearned revenue						1,300
301	Angel Zhang, capital						30,600
302	Angel Zhang, withdrawals		9,900
401	Plumbing revenue						43,550
611	Depreciation expense, trucks		5,200
622	Salaries expense		18,100
640	Rent expense		3,300
677	Advertising expense		7,200
901	Income summary
	Totals	$	97,400			$	97,400

1. Record to close revenue to the income summary.

2. Record to close expense accounts to income summary.

3. Record to close income summary to capital.

4. Record to close withdrawals to capital.

5. Prepare post-closing trial balance.