MY Autobody$$s adjusted trial balance on December $31,2023,$ 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 Yang, capital $136,000$

$302$ Mike Yang, 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 $2,540$

Totals $ $324,190$ $ $324,190$

Required

$1.$ Prepare closing entries.

$2.$ Prepare the post$-$closing trial balance at December $31,2023.$