The adjusted trial balance at April 30, 2023, for Zhang Co. follows. Debit Credit 101 Cash $2,800 106 Accounts receivable 7,700 153 Trucks 22,000 154 Accumulated depreciation, trucks 12,400 7,450 193 Franchise 8,800 201 Accounts payable 2,400 209 Salaries payable 1,300 233 Unearned revenue 25,100 301 Angel Zhang, capital 8,800 302 Angel Zhang, withdrawals 4,100 401 Plumbing revenue 17,000 611 Depreciation expense, trucks 2,200 622 Salaries expense 6,100 640 Rent expense 677 Advertising expense 901 Income summary $83,100 $83,100 Totals