MY Autobody's adjusted trial balance on December 31, 2023, appears in the work sheet as follows: No. 101 Cash 124 Shop supplies 128 167 168 201 210 301 302 401 612 623 637 649 650 690 Account 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 Required 1. Prepare closing entries. Debit $ 28,900 2,250 5,100 92,500 40,500 9,400 105,400 2,350 56,850 Credit $ 8,400 19,900 9,760 149,000 165,730 5,700 3,840 $352,790 $352,790