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 $$43,739$ on December $31$ of

the prior year.

Complete this questions by entering your answers in the tabs below.

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

Journal entry worksheet

Record the entry to close revenue accounts.

Note: Enter debits before credits.