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- No ed 101 Cash 126 Supplies Account Title Debit Credit $18,000 10,500 ces 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 381 A. Cruz, Capital 45,514 382 A. Cruz, Withdrawals 6,000 404 Services revenue 34,500 612 Depreciation expense-Equipment 2,000 622 Salaries expense 20,114 637 Insurance expense 1,449 640 Rent expense 2,312 652 Supplies expense Totals 1,139 $86,514 $86,514 1. Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 90= 2. Prepare the December 31, post-closing trial balance for Cruz Company Note A. Cruz, Capital was $45,514 on Decem prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, dosing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet 1 2 3 4 Record the entry to dose revenue accounts. Note: Enter debts before credits Date Dec 31 General Journal Debit Credit Record entry Clear entry View general journal Required 2>