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

Required

1. Prepare the four closing entries.

2. Prepare a post-closing trial balance.

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Debit Credit $ 3,400 101 Cash. Accounts receivable. 8,300 106 153 Trucks. 25,000 Accumulated depreciation, trucks. Franchise. $ 8,050 154 193 13,000 201 Accounts payable Salaries payable. 9,400 3,000 209 1,300 233 Unearned revenue.. Angel Zhang, capital. Angel Zhang, withdrawals. Plumbing revenue. 301 28,100 302 9,400 401 41,050 611 4,700 Depreciation expense, trucks. Salaries expense. 17,600 622 Rent expense 640 2,800 Advertising expense 677 6,700 901 Income summary. $90,900 $90,900 Totals.