6 The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as No. Account Title Debit Credit 101 Cash $18,000 126 Supplies 8,200 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation Equipment $ 6,500 301 A. Cruz, Capital 39,500 302 A. Cruz, withdrawals 6,000 404 Services revenue 48,000 612 Depreciation expense-Equipment 2,000 622 Salaries expense 27,984 637 Insurance expense 2,016 640 Rent expense 3,216 652 Supplies expense 1,584 Totals $94,800 $94,000 1. Prepare the December 31, closing entries for Cruz Company Assume the account number for Income Summa 2. Prepare the December 31, post-closing trial balance for Cruz Company. Note: A. Cruz, Capital was $39,500 prior year Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, dosing entries for Cruz Company. Assume the account number for Income Summary is 90 View transaction list Journal entry worksheet 2 3 4 Record the entry to close revenue accounts. Note Enter debits before credits Date General Journal Debit Credit Dec 31