3 Exercise 4-9 (Static) Preparing closing entries and a post-closing trial balance LO P2 Following are accounts and year-end adjusted balances of Cruz Company as of December 31. nts Number Account Title Skipped 101 Cash 126 Supplies 128 167 eBook 168 301 Hint 302 403 Print 612 622 Prepaid insurance Equipment Accumulated depreciation-Equipment A. Cruz, Capital A. Cruz, Withdrawals Services revenue Depreciation expense-Equipment Salaries expense eferences 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit $ 19,000 13,000 3,000 Credit 24,000 $ 7,500 47,600 7,000 44,000 3,000 22,000 2,500 3,400 2,200 $ 99,100 $ 99,100 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 A. Cruz, Capital account balance was $47,600 on December 31 of the prior year.