ent ences. Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number 101 Account Title Cash 126 Supplies 128 167 168 301 302 Prepaid insurance Equipment Accumulated depreciation-Equipment A. Cruz, Capital A. Cruz, Withdrawals. 403 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit $ 18,000 14,800 2,000 Credit 23,000 $ 6,500 45,880 6,000 48,800 2,000 28,450 2,050 3,270 1,610 $101,180 $101,100 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 $45,880 on December 31 of the prior year