(Chapters 1-3) Saved The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as -53 No. Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 307 Common stock - 318 Retained earnings 319 Dividends 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit Credit $18,000 12,000 2,000 23,000 $ 6,500 8,745 35,600 6.000 44,200 2,000 25,769 1.856 2,961 1,459 $95,045 $95,045 1. Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income S 2. Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings ac 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 for Cruz Company. Assume the account number for Income Summan Next 18 of 18 ! 1 2 3 Record the entry to close revenue accounts. Note: Enter debits before credits Debit Credit General Journal Date Dec 31 View general Journal Clear entry Record entry Nexd