Following are accounts and year$-$end adjusted balances of Cruz Company as of December $31.[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$18,000,],[126,$Supplies,$9,600,],[128,$Prepaid insurance,$2,000,],[167,$Equipment,$23,000,],[168,$Accumulated depreciation$-$Equipment,,$6,500$Following are accounts and year$-$end adjusted balances of Cruz Company as of December $31.$

Prepare the December $31$ closing entries. The account number for Income Summary is $901.$

Prepare the December $31$ post$-$closing trial balance. Note. The A$.$ Cruz. Capital account balance was $$47,600$ on December $31$

the prior year.

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Prepare the December $31$ closing entries. The account number for Income Surnmary is $901.$