MY Autobodys adjusted trial balance on December 31, 2023, appears in the work sheet as follows: No. Account Debit Credit 101 Cash $ 29,000 124 Shop supplies 2,300 128 Prepaid insurance 5,200 167 Equipment 93,000 168 Accumulated depreciation, equipment $ 8,500 201 Accounts payable 20,000 210 Wages payable 9,860 301 Mike Yang, capital 150,000 302 Mike Yang, withdrawals 41,000 401 Repair revenue 166,630 612 Depreciation expense, equipment 9,500 623 Wages expense 105,500 637 Insurance expense 2,400 640 Rent expense 57,350 650 Office supplies expense 5,800 690 Utilities expense 3,940 Totals $ 354,990 $ 354,990 Required 1. Prepare closing entries. 2. Prepare the post-closing trial balance at December 31, 2023