10 10 Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number 10 101 Account Title Cash 126 points 128 167 168 Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment 307 Common stock 318 Retained earnings eBook 319 Dividends 403 Services revenue 612 622 Salaries expense Hint 637 Depreciation expense-Equipment Insurance expense 640 652 Rent expense Supplies expense Totals Debit $ 18,000 12,600 2,000 Credit 23,000 $ 6,500 9,547 34,600 6,000 47,100 2,000, 27,459 1,978 3,156 1,554. Print References 5 97,747 $ 97,747 1. Prepare the December 31 closing entries. The account number for Income Summary is 901. 2. Prepare the December 31 post-closing trial balance. Note: The Retained Earnings account balance was $34,600 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31 closing entries. The account number for Income Summary is 901. View transaction list Tauernal ante waskehnat