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

$\backslash$table$[[,,,],[\backslash$table$[[$No$.],[181]],$Account,Debit,Credit$],[\backslash$table$[[101,],[124,4]],$Cash,$$27,49,],[128,$Shop supplies,$1,500,],[167,\backslash$table$[[$Prepaid insurance$],[$Equipment$]],3,60$e$,],[168,\backslash$table$[[$Equipment$],[$Accumulated depreciation, equipment$]],85,06e,],[201,$Accounts payable,,$\backslash$table$[[6,96$