Check my Credit Debit $ 19,000 13,000 3,000 24,000 Number 101 126 128 167 168 301 302 403 612 622 637 640 652 $ 7,500 47,600 Account Title Cash Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment A. Cruz, Capital A. Cruz, Withdrawals Services revenue Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Totals 7,000 44,000 3,000 22,000 2,500 3,400 2,200 $ 99,100 $ 99, 100 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 $47,600 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. The account number for Income Summary is 901. View transaction ist 1 Record the entry to close revenue accounts 2 Record the entry to close expense accounts. Record the entry to close Income summary account Record the entry to close the withdrawals account 3 4