MY Autobody's adjusted trial balance on December 31, 2023, appears in the work sheet as follows: No. Account Debit Credit 101 Cash $28,800 124 Shop supplies 2,200 128 Prepaid insurance 5,000 167 Equipment 92,000 168 Accumulated depreciation, equipment $ 8,300 201 Accounts payable 19,800 210 Wages payable 9,660 301 Mike Yang, capital 148,000 302 Mike Yang, withdrawals 40,000 401 Repair revenue 164,830 612 Depreciation expense, equipment 9,300 623 Wages expense 105,300 637 Insurance expense 2,300 640 Rent expense 56,350 650 Office supplies expense 690 Utilities expense Totals 5,600 3,740 $350,590 $350,590