Problem 4-4A Closing entries LO2, 3,4 SOLVE IT Help Me CHECK FIGURE: 2. Post-closing trial balance = $122,000 MY Autobody's adjusted trial balance on December 31, 2020, appears in the work sheet as follows: No. 101 124 128 167 Equipment.. 168 Accumulated depreciation, equipment.. 201 290 210 301 302 401 612 623 637 640 650 690 Account Cash. Shop supplies. Prepaid insurance. 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. 2. Prepare the post-closing trial balance at December 31, 2020. Debit $ 28,000 1,800 4,200 88,000 36,000 Credit $ 7,500 19,000 8,860 140,000 157,630 8,500 104,500 1,900 52,350 4,800 2,940 $332,990 $332,990