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

$\backslash$table$[[$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,$8,100,],[623,\backslash$table$[[$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

Prepare closing entries. Journal entry worksheet

Record closing of revenue to the income summary.

Note: Enter debits before credits. Journal entry worksheet

$1$

$3$

$4$

Record the closing of expense accounts to income summary.

Note: Enter debits before credits. Journal entry worksheet

$1$

$2$

$3$

$4$

Record the closing of income summary to capital.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$Account Title,Debit,Credit$],[\backslash$table$[[$Dec$.31,],[2023]],,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$Journal entry worksheet

$1$

$2$

$3$

$4$

Record the closing withdrawals to capital.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$Account Title,Debit,Credit$],[\backslash$table$[[$Dec$.31,],[2023]],,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$