The adjusted trial balance at April 30, 2014, for Willard Co. follows. Prepare the four closing entries and the post-closing trial balance.

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Debit Credit S 3,600 8,500 26,000 10 Cash 106 Accounts receivable 153 Trucks 154 Accumulated depreciation, trucks 193 Franchise 201 Accounts payable 209 Salaries payable 233 Unearned fees 301 Sid Willard, capital 302 Sid Willard, withdrawals 401 Plumbing fees earned 61 Depreciation expense, trucks 622 Salaries expense 640 Rent expense 677 Advertising expense 901Income summary S 8,250 9,600 3,200 1,300 29,100 9,600 42,050 4,900 .. 17.800 3,000 6,900 Totals $93,500 $93,500