MY Autobody's adjusted trial balance on December 31, 2023, appears in the work sheet as follows: No. Account 101 Cash Debit $ 27,700 Credit 124 Shop supplies 1,650 128 Prepaid insurance 3,900 167 Equipment 86,500 168 Accumulated depreciation, equipment $ 7,200 201 Accounts payable 18,700 210 Wages payable 8,560 301 Mike Yang, capital 137,000 302 Mike Yang, withdrawals 34,500 401 Repair revenue 154,930 612 Depreciation expense, equipment 8,200 623 Wages expense 104,200 637 Insurance expense 1,750 640 Rent expense 50,850 650 office supplies expense 4,500 690 Utilities expense 2,640 Totals $326,390 $326,390