Following are accounts and year$-$end adjusted balances of Cruz Company as of December $31.$

$\backslash$table$[[$Munber$,$Account Tutlle:,Deb$1$t$,$credIt$],[181,$Cash,$ $18,960,],[126,$SuppliEes,$8,490,],[128,$Prepaid insurance,$2,900,],[$IET$,$Equ$$prant$,23,960,],[\backslash$table$[[168],[707]],\backslash$table$[[$AccunuLa ved depreciation$-$Equipnent$],[$Common stock$]],,\backslash$table$[[\backslash$table$[[6,508],[8,603]]]]],[318,$Retalned earnings,,$33,688],[319,$Duvitends,$6.000,],[403,$Services ravemue,,$3$E$,9\%],[$C$12,$Depreclatloy expense$-$Equipnent,$2,OQ,],[$ED$2,$salar$-$es expentse,$2779,],[$ET$7,$Insurance cxpense,$1.,52x,-1],[648,$Rent expensel,A$)$ IOg,$],[652,$Supplies exgerise,$1+284,],[,,$P a deat,Y$.]]$

Prepare the December $31$ ciosing entries. The account number for lncome Summary is $901.$

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