MY Autobody's adjusted trial balance on December 31, 2020, appears in the work sheet as follows: No. 101 124 128 167 168 201 210 301 302 401 61 623 637 640 650 690 Account Cash Shop supplies Prepaid insurance Equipment Accumulated depreciation, equipment Accounts payable Wages payable Mike Yang, capital Mike Yang, withdrawals Repair revenue Depreciation expense, equipment Wages expense Insurance expense Rent expense Office supplies expense Utilities expense Totals Debit Credit $ 28,600 2,100 4,800 91,000 $ 8,100 19,600 9,460 146,000 39,000 163,030 9,100 105,100 2,200 55,350 5,400 3,540 $346,190 $346,190 Required 1. Prepare closing entries. View transaction list Journal entry worksheet 1 2 3 4 2 > Record closing of revenue to the income summary. Note: Enter debits before credits. Account Title Debit Credit Date Dec 31, 2020 Record entry Clear entry View general journal 2. Prepare the post-closing trial balance at December 31, 2020. MY AUTOBODY Post-Closing Trial Balance December 31, 2020 Debit Credit Totals