Exercise 4-6 Preparing closing entries and the post-closing trial balance LO2, 3, 4 CHECK FIGURE: Post-closing trial balance columns = $49,700 The adjusted trial balance at April 30, 2020, for Zhang Co. follows. Debit Credit $ 3,400 8,300 25,000 $ 8,050 13,000 101 106 153 154 193 201 209 233 301 302 401 611 622 640 677 901 Cash Accounts receivable. Trucks Accumulated depreciation, trucks Franchise Accounts payable Salaries payable.... Unearned revenue Angel Zhang, capital Angel Zhang, withdrawals Plumbing revenue Depreciation expense, trucks Salaries expense Rent expense Advertising expense Income summary: Totals 9,400 3.000 1,300 28.100 9,400 41.050 4,700 17,600 2,800 6,700 $90,900 $90,900 278 CHAPTER 4 Completing the Accounting Cycle and Classifying Accounts Required 1. Prepare the four closing entries. 2. Prepare a post-closing trial balance