Exercise 4-9 (Algo) Preparing closing entries and a post-closing trial balance LO P2 Following are accounts and yeat-end adjusted batances of Cruz Company as of December 31. 1. Prepare the December 31 closing entries. The occount number for income Summary is 901 2. Prepore the December 31 postelosing tral balance. Note The A. Cruz, Capitataccount balance was \$41;05 on December 31 of the prioryear. Complete this questions by entering your answers in the tabs below. Prepare the December 31 ciosing entrien. The account number for income 5ummary is 902