Exercise 4-9 (Algo) Preparing closing entries and o post-closing triol balance LO P2 Following are accounts and year-end adjusted balances of Cruz Company as of December 31 1. Prepare the December a1 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 $47,939 on December 31 of the prior yeat