The adjusted trial balance at April 30, 2023, for Zhang Co. follows. Debit Credit 101 Cash...

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The adjusted trial balance at April 30, 2023, for Zhang Co. follows. Debit Credit 101 Cash $ 3,400 106 Accounts receivable 153 Trucks 8,300 25,000 154 Accumulated depreciation, trucks $ 8,050 193 Franchise 13,000 201 Accounts payable 9,400 209 Salaries payable 3,000 233 Unearned revenue 1,300 301 Angel Zhang, capital 28,100 302 Angel Zhang, withdrawals 9,400 401 Plumbing revenue 41,050 611 Depreciation expense, trucks 4,700 622 Salaries expense 17,600 640 Rent expense 2,800 677 Advertising expense 6,700 901 Income summary Totals $90,900 $ 90,900 Required: 1. Prepare the four closing entries. The adjusted trial balance at April 30, 2023, for Zhang Co. follows. Debit Credit 101 Cash $ 3,400 106 Accounts receivable 153 Trucks 8,300 25,000 154 Accumulated depreciation, trucks $ 8,050 193 Franchise 13,000 201 Accounts payable 9,400 209 Salaries payable 3,000 233 Unearned revenue 1,300 301 Angel Zhang, capital 28,100 302 Angel Zhang, withdrawals 9,400 401 Plumbing revenue 41,050 611 Depreciation expense, trucks 4,700 622 Salaries expense 17,600 640 Rent expense 2,800 677 Advertising expense 6,700 901 Income summary Totals $90,900 $ 90,900 Required: 1. Prepare the four closing entries.