MY Autobody's adjusted trial balance on December $31,2023,$ appears in the work sheet as follows:No$.$AccountDebitCredit$101$Cash$ $28,000124$Shop supplies$1,800128$Prepaid insurance$4,200167$Equipment$88,000$$$7,500168$Accumulated depreciation, equipment$19,000201$Accounts payable$8,860210$Wages payable$140,000301$Mike Yang, capital$36,000302$Mike Yang, withdrawals$157,630401$Repair revenue$8,500612$Depreciation expense, equipment$104,500623$Wages expense$1,900637$Insurance expense$52,350640$Rent expense$4,800650$Office supplies expense$2,940690$Utilities expense$$332,990$$$332,990$