The adjusted trial balance at April 30,2023 , for Zhang Co. follows. Record to close revenue to the income summary. Note: Enter debits before credits. Journal entry worksheet 4 Record to close expense accounts to income summary. Note: Enter debits before credits. Journal entry worksheet Record to close income summary to capital. Note: Enter debits before credits. Record to close withdrawals to capital. Note: Enter debits before credits. 2. Prepare post-closing trial balance