Chapter 4 Exercise (Day 7) 0 Saved Help Save & Exit Submit The adjusted trial balance at April 30, 2020, for Zhang Co. follows. Debit Credit 1 0 1 Cash $ 3 , 2 0 0 106 Accounts receivable 8,100 153 Trucks 24,000 10 154 Accumulated depreciation, trucks $ 7 , 850 points 193 Franchise 12,800 201 Accounts payable 9,200 . 209 Salaries payable 2, 800 skipped 233 Unearned revenue 1 , 400 301 Angel Zhang, capital 27,000 302 Angel Zhang, withdrawals 9,200 eBook 401 Plumbing revenue 40, 050 611 Depreciation expense, trucks 4,500 an 622 Salaries expense 17,400 640 Rent expense 2,600 References 677 Advertising expense 6,500 9 0 1 Income summary Totals $88,300 $881300 1. Prepare the four closing entries. wtransa nnl I Journal entry worksheet ( 2 3 4 > Record to close revenue to the income summary. Note: Enter debits before credits. Chapter 4 Exercise (Day 7) o SBVed Help Save & Exit Submit 1 View transaction list Journal entry worksheet 10 points