Following are accounts and year end adjusted balances of Cruz Company as of December 31 Number Account Title Debit Credit 101 Cash $ 38,000 126 Supplies 13,000 128 Prepaid insurance 2,000 16% Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 301 A. Cru, Capital 44.410 302 A. Crus, Withdrawals 6,000 403 Services revenue 47.600 612 Depreciation expense-Aquipment 2.000 622 salaries expense 27.751 637 Insurance expense 1,999 640 Rent expense 3,189 652 Supplies expense 1,571 Totals $ 98,510 $ 93,510 1. Prepare the December 31 closing entries. The account number for Income Summary is 901. 2. Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $44.410 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31 closing entries. The account number for Income Summary is 901 Prey 1 of 25 !!! Next > Required 1 Required 2 Prepare the December 31 closing entries. The account number for Income Summary is 901. View transaction list Journal entry worksheet Required 1 Required 2 Prepare the December 31 closing entries. The account number for Income Summary is 901. View transaction list aped Journal entry worksheet ook 1 of 25 Prey Check Required 1 Required 2 Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $44,410 on December 31 of the prior year ped CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit Ook int rences 0 os $ Rege 2 Totals