Please help me solve this problem. (Closing entries)

Problem 4-4A Closing entries LO2, 3, 4 MY Autobody's adjusted trial balance on December 31, 2020, appears in the work sheet as follows: No. Account Debit Credit 101 Cash $ 28,900 124 Shop supplies 2, 250 128 Prepaid insurance 5, 100 167 Equipment 92,500 168 Accumulated depreciation, equipment $ 8, 400 201 Accounts payable 19,900 210 Wages payable 9, 760 301 Mike Yang, capital 149,000 302 Mike Yang, withdrawals 40,500 401 Repair revenue 165, 730 612 Depreciation expense, equipment 9, 400 623 Wages expense 105, 400 637 Insurance expense 2,350 640 Rent expense 56, 850 650 Office supplies expense 5, 700 690 Utilities expense 3, 840 Totals $352, 790 $352 , 790Required 1. Prepare closing entries. View transaction list Journal entry worksheet 2 3 4 Record closing of revenue to the income summary. Note: Enter debits before credits. Date Account Title Debit Credit Dec. 31, 2020 Record entry Clear entry View general journal