BER can compa D Following are accounts and year-end adjusted balances of Cruz Company as of December 31 Humber Account Title Debit Cash Creath 102 120 Supplies 110,000 120 12,000 Prepaid insurance 157 2.000 Equipment 168 Acculated depreciation Equipment 23,000 301 5 6,500 Crut, Capital 302 45,032 A Crut, withdrawals 403 Services revenue 6,000 612 Depreciation expense-Equipment 41,700 salaries expense 622 2.000 6.37 24.311 Insurance expense 640 1.751 sent expense 653 2.794 Supplies expense 1.376 Totals 593,232 593,232 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 545.032 on December 31 of the prior year Complete this questions by entering your answers in the tabs below. Required Required 2 Prepare the December 31 closing entries. The account number for Income Summary is 901 View transaction list Journal entry worksheet Record the entry to close revenue accounts