Exercise 4-9 Preparing closing entries and a post-closing trial balance LO P2, P3 The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. Account Title Debit Credit 101 Cash $19,000 126 Supplies 13,000 128 Prepaid insurance 3,000 167 Equipment 24,000 168 Accumulated depreciation Equipment $ 7,500 301 A. Crus, Capital 47,600 302 A. Cruz, withdrawals 7.000 404 Services revenue 44,000 612 Depreciation expense-Equipment 3,000 622 salaries expense 22,000 637 Insurance expense 2,500 640 Rent expense 3,400 652 Supplies expense 2,200 Totale $99,100 $99, 100 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: A. Cruz, Capital was $47,600 on December 31 of the prior year View transaction list Journal entry worksheet