3 Given Data: 4 5 The adjusted trial balance at April 30, 2017, for Boroda Inc. as follows. 6 7 Account Debit Credit 8 Cash $2,99,821 9 Accounts receivable 15,630 10 Trucks 4,50,875 Accumulated depreciation, $35,000 11 trucks 12 Franchise 55,000 13 Accounts payable 20,540 14 Salaries payable 15,000 15 Unearned revenue 16 owners capital 17 owners, withdrawals 35,000 2,50,000 1,50,000 18 Plumbing revenue 7,85,320 19 Depreciation expense, trucks 35,000 20 Salaries expense 65,852 21 Rent expense 61,230 22 Advertising expense 7,452 23 Income summary Totals $11,40,860 $11,40,860 24 25 26 Required: 27 1. 28 2. 29 30 Prepare the four closing entries. Prepare a post-closing trial balance