Check following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 3 umber Account Title 101 Cash Debit $ 18,000 Credit 126 Supplies 13,500 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 307 Common stock 11,318 318 Retained earnings 35,600 319 Dividends 6,000 404 Services revenue 40,300 612 2,000 622 637 Salaries expense 23,495 1,693 640 2,700 652 1,330 Depreciation expense-Equipment Insurance expense Rent expense Supplies expense Totals $ 93,718 $ 93,718 1. Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. 2. Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $35,600 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 Summary is 901. View transaction list Journal entry worksheet 5 of 5 Score answer >