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 $8,500$

$128$ Prepaid insurance $2,000$

$167$ Equipment $23,000$

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

$307$ Common stock $5,760$

$318$ Retained earnings $33,600$

$319$ Dividends $6,000$

$403$ Services revenue $49,600$

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

$622$ Salaries expense $28,917$

$637$ Insurance expense $2,083$

$640$ Rent expense $3,323$

$652$ Supplies expense $1,637$

Totals $ $95,460$ $ $95,460$

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

Prepare the December $31$ post$-$closing trial balance. Note: The Retained Earnings account balance was $$33,600$ on December $31$ of the prior year.