prepare closing enteries and post trial balance

MY Autobody's adjusted trial balance on December 31, 2020, appears in the work sheet as follows: No. 101 124 128 167 168 201 210 301 302 401 612 623 637 640 650 690 Account Cash Shop supplies 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 Debit Credit $ 27,500 1,550 3,700 85,500 $ 7,000 18,500 8,360 135,000 33,500 153,130 8,000 104,000 1,650 49,850 4,300 2,440 $321,990 $321,990