Test 2 on Chapters 3 and 4 Due July 2nd Saved 8 MY Autobody's adjusted trial balance on December 31, 2017, appears in the work sheet as follows: No. Account Debit Credit 101 Cash $ 27,400 124 Shop supplies 1,500 128 Prepaid insurance 3,600 167 Equipment 85,000 168 Accumulated depreciation, equipment $ 6,900 201 Accounts payable 18,400 210 Wages payable 8,260 301 Mike Yang, capital 134,000 302 Mike Yang, withdrawals 33,000 401 Repair revenue 152,230 612 Depreciation expense, equipment 7,900 623 Wages expense 103,900 637 Insurance expense 1,600 640 Rent expense 49,350 650 Office supplies expense 4,200 690 Utilities expense 2,340 Totals Required $ 319,790 $ 319,790 Chapters 3 and 4 Due July 2nd Saved 1. Prepare closing entries. (If no entry is required for a transaction/event, select "No journal entry required field.) View transaction list Journal entry worksheet < 1 2 3 4 Record closing of revenue to the income summary. Note: Enter debits before credits. Date Dec. 31,2017 Account Title Debit Credit Clear entry Record entry Q Search View general journal > < Prev 8 of 14 Next 2. Prepare the post-closing trial balance at December 31, 2017. MY AUTOBODY Post-Closing Trial Balance December 31, 2017 Debit Credit Totals $ 0 $ 0