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MY Autobody's adjusted trial balance on December 31, 2020, appears in the work sheet as follows: No. Account Debit Credit 101 Cash $ 28,000 124 Shop supplies 1,800 128 Prepaid insurance 4,200 167 Equipment 88,000 168 Accumulated depreciation, equipment $ 7,500 201 Accounts payable 19,000 210 Wages payable 8,860 301 Mike Yang, capital 140,000 302 Mike Yang, withdrawals 36,000 401 Repair revenue 157,630 612 Depreciation expense, equipment 8,500 623 Wages expense 104,500 637 Insurance expense 1,900 640 Rent expense 52,350 650 Office supplies expense 4,800 690 Utilities expense 2,940 Totals $332,990 $332,990 Required: 1. Prepare closing entries