MY Autobodys adjusted trial balance on December 31, 2023, appears in the work sheet as follows: No. Account Debit Credit 101 Cash $ 27,800 124 Shop supplies 1,700 128 Prepaid insurance 4,000 167 Equipment 87,000 168 Accumulated depreciation, equipment $ 7,300 201 Accounts payable 18,800 210 Wages payable 8,660 301 Mike Yang, capital 138,000 302 Mike Yang, withdrawals 35,000 401 Repair revenue 155,830 612 Depreciation expense, equipment 8,300 623 Wages expense 104,300 637 Insurance expense 1,800 640 Rent expense 51,350