MY Autobody's adjusted trial balance on December 31, 2020, appears in the work sheet as follows: 124 123 157 153 Account Cash Shop supplies Prepaid insurance Equipment Accumulated depreciation, equipment Accounts payable Wages payable Make Yang, capital Mike Yang, withdrawals Repair revenue Depreciation expense, equipment Weges expense Insurance expense Pent expense Office supplies Essense Utilities expense Totals 382 Debit Credit $ 27,989 1,758 4,180 87,500 $ 7,400 13,909 3,769 139,000 35,500 156,79 3,488 184,499 1,850 51,850 4,700 2,849 $390,798 $390,798 612 623 637 602 650 699 Required 1. Prepare closing entries