No. Account 101 Cash 124 Shop supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation, equipment Debit Credit $ 28,800 2,200 5,000 92,000 $ 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 5,600 690 Utilities expense Totals 3,740 $350,590 $350,590