9. The following adjusted trial balance contains the accounts and balances of Cruz Company as of December 31, 2016, the end of its fiscal year (25 Points). Acct Account Title Debit Credit 101 Cash 18,000 126 Supplies inventory 8,000 128 Prepaid insurance 2.000 167 Equipment 23.000 168 Accumulated depreciation - Equip 6,500 200 Accounts payable 15,000 307 Common stock 5.000 318 Retained earnings 30,000 319 Didends 11,500 404 Services revenue 65.000 512 Salaries expense 32,500 622 Insurance expense 11,500 640 Rent expense 15,000 121,500 121,500 Required: write the four closing entries. Hint: the entries impact the revenue account(s), the expense accounts, the income summary account, and the dividends account. Dr