The adjusted trial balance at April $30,2023,$ for Zhang Co$.$ follows.

Debit Credit

$101$ Cash $ $4,400$

$106$ Accounts receivable $9,300$

$153$ Trucks $30,000$

$154$ Accumulated depreciation, trucks $ $9,050$

$193$ Franchise $14,000$

$201$ Accounts payable $10,400$

$209$ Salaries payable $4,000$

$233$ Unearned revenue $1,400$

$301$ Angel Zhang, capital $33,000$

$302$ Angel Zhang, withdrawals $10,400$

$401$ Plumbing revenue $46,050$

$611$ Depreciation expense, trucks $5,700$

$622$ Salaries expense $18,600$

$640$ Rent expense $3,800$

$677$ Advertising expense $7,700$

$901$ Income summary

Totals $ $103,900$ $ $103,900$

Required:

$1.$ Prepare the four closing entries.