Mike's Body Shop adjusted trial balance on December 31, 2020, appears in the work sheet as follows: No. Account Debit Credit 101 Cash $ 27,600 124 Shop supplies 1,600 128 Prepaid insurance 3,800 167 Equipment 86,000 168 Accumulated depreciation, equipment $ 7,100 201 Accounts payable 18,600 210 Wages payable 8,460 301 Mike Saric, capital 136,000 302 Mike Saric, withdrawals 34,000 401 Repair revenue 154,030 612 Depreciation expense, equipment 8,100 623 Wages expense 104,100 637 Insurance expense 1,700 640 Rent expense 50,350 650 Office supplies expense 4,400 690 Utilities expense Totals 2,540 $324,190 $324,190