MY Autobody's adjusted trial balance on December 31, 2020, appears in the work sheet as follows 101 124 126 Cash 127,300 Shop supplie Prepaid insurance 3,500 167 168 Equipment 84,500 Accumulated depreciation, equipment $6,800 201 Accounts payable 18,300 210 Kages payable 8.160 301 Mike Yang, capital 133,000 302 Nike Tang, withdrawal 32,500 401 Repair revenue 151,330 612 Depreciation expense, equipment 7,800 623 103,800 637 Insurance expense 1,550 640 650 Heat expense 40,850 office supplies expense 690 Utilities expense Totale 4,100 2,240 $317,590 $317,590 Required 1. Prepare closing entries. View transaction Journal entry worksheet Record closing of revenue to the income summary. Note: Enter diots before credit Date Dec. 31, 2020 Record entry Account Debt Credt Clear antry 2. Prepare the post-closing trial balance at December 31, 2020 MY AUTOBODY Post-Closing Trial Balance December 31, 2020 Totals $ Debi Credit 0 $