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

No$.$ Account Debit Credit

$101$ Cash $ $28,400$

$124$ Shop supplies $2,000$

$128$ Prepaid insurance $4,600$

$167$ Equipment $90,000$

$168$ Accumulated depreciation, equipment $ $7,900$

$201$ Accounts payable $19,400$

$210$ Wages payable $9,260$

$301$ Mike Yang, capital $144,000$

$302$ Mike Yang, withdrawals $38,000$

$401$ Repair revenue $161,230$

$612$ Depreciation expense, equipment $8,900$

$623$ Wages expense $104,900$

$637$ Insurance expense $2,100$

$640$ Rent expense $54,350$

$650$ Office supplies expense $5,200$

$690$ Utilities expense $3,340$

Totals $ $341,790$ $ $341,790$

There were no investments by the owner during the year.

Prepare an income statement for the year ended December $31,2023.$

Prepare a statement of changes inequity for the year ended December $31,2023.$

Prepare a balance sheet at December $31,2023.$