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,$8,100,],[128,$Prepaid insurance,$2,000,],[167,$Equipment,. 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 $9,700$

$128$ Prepaid insurance $2,000$

$167$ Equipment $23,000$

$168$ Accumulated depreciation$$Equipment $ $6,500$

$307$ Common stock $-160$

$318$ Retained earnings $41,600$

$319$ Dividends $6,000$

$403$ Services revenue $46,400$

$612$ Depreciation expense$$Equipment $2,000$

$622$ Salaries expense $27,051$

$637$ Insurance expense $1,949$

$640$ Rent expense $3,109$

$652$ Supplies expense $1,531$

Totals $ $94,340$ $ $94,340$

Prepare the December $31$ closing entries. The account number for $23,000,],[168,$Accumulated depreciation$-$Equipment,,$6,500$Income Summary is $901.$

Prepare the December $31$ post$-$closing trial balance. Note: The Retained Earnings account balance was $$41,600$ on December $31$ of the prior year.