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 3e2 401 612 623 637 640 650 690 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 4,8ee 91, eee $ 8,100 19,600 9,460 146,000 39, eee 163,030 9,100 185, 1ee 2,200 55,350 5,400 3,540 $346,199 $346,190 Required 1. Prepare closing entries