MY Autobody$$s adjusted trial balance on December $31,2023,$ appears in the work sheet as follows:

No$.$ Account Debit Credit

$101$ Cash $ $27,800$

$124$ Shop supplies $1,700$

$128$ Prepaid insurance $4,000$

$167$ Equipment $87,000$

$168$ Accumulated depreciation, equipment $ $7,300$

$201$ Accounts payable $18,800$

$210$ Wages payable $8,660$

$301$ Mike Yang, capital $138,000$

$302$ Mike Yang, withdrawals $35,000$

$401$ Repair revenue $155,830$

$612$ Depreciation expense, equipment $8,300$

$623$ Wages expense $104,300$

$637$ Insurance expense $1,800$

$640$ Rent expense $51,350$

$650$ Office supplies expense $4,600$

$690$ Utilities expense $2,740.$ Prepare closing entries $-31$st december $2023($a$.)$Record closing of revenue to the income summary $.$b$.)$ Record the closing of expense accounts to income summary.c$.)$Record the closing of income summary to capital. d$.)$Record the closing withdrawals to capital. and the second part is $-$Prepare the post$-$closing trial balance at December $31,2023.$