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,$$27,000,],[124,$Shop supplies,$1,300,],[128,$Prepaid insurance,$3,200,],[167,$Equipment,$83,000,],[168,$Accumulated depreciation, equipment,,$ $6,500],[201,$Accounts payable,,$18,000],[210,$Wages payable,,$7,860],[301,$Mike Yang, capital,,$130,000],[302,$Mike Yang, withdrawals,$31,000,],[401,$Repair revenue,,$148,630],[612,$Depreciation expense, equipment,$7,500,],[623,$Wages expense,$103,500,],[637,$Insurance expense,$1,400,],[64,$Rent expense,$47,350,],[650,$Office supplies expense,$3,800,],[690,$Utilities expense,$1,940,],[$Totals$,$$$310,990,$$$310,990$