MY Autobody's adjusted trail balance on Decemeber 31, 2023, appears in the work sheet as follows:

(must provide work)

1. Prepare closing entries.

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

Journal entry worksheet 4 Record the closing of expense accounts to income summary. Note: Enter debits before credits. Journal entry worksheet Record the closing withdrawals to capital. Notes Enter debits before credits. Journal entry worksheet Record the closing of income summary to capital. Noten Enter debits before credits, \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ MY AUTOBODY } \\ \hline \multicolumn{2}{|c|}{ Post-Closing Trial Balance } \\ \hline & December 31,2023 & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Journal entry worksheet 4 Record closing of revenue to the income summary. Noter Enter debits before credits. \begin{tabular}{|c|c|c|c|} \hline No. & Account & Debit & Credit \\ \hline 101 & Cash & $28,400 & \\ \hline 124 & Shop supplies & 2,000 & \\ \hline 128 & Prepaid insurance & 4,600 & \\ \hline 167 & Equipment & 90,000 & \\ \hline 168 & Accumulated depreciation, equipment & & $7,900 \\ \hline 201 & Accounts payable & & 19,400 \\ \hline 210 & Wages payable & & 9,260 \\ \hline 301 & Mike Yang, capital. & & 144,000 \\ \hline 302 & Mike Yang, withdrawals & 38,000 & \\ \hline 401 & Repair revenue & & 161,230 \\ \hline 612 & Depreciation expense, equipment & 8,900 & \\ \hline 623 & Wages expense & 104,900 & \\ \hline 637 & Insurance expense & 2,100 & \\ \hline 640 & Rent expense & 54,350 & \\ \hline 650 & Office supplies expense & 5,200 & \\ \hline \multirow[t]{2}{*}{690} & Utilities expense & 3,340 & \\ \hline & Totals & $341,790 & $341,790 \\ \hline \end{tabular}