Following are accounts and year-end adjusted baiances of Cruz Company as of December 31 . 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 $46,180 on December 31 of the prior year. Record the entry to close revenue accounts. Note: Enter debits before credits. Record the entry to close expense accounts. Note: Enter debits before credits. Record the entry to close income summary account. Note: Enter debits before credits. Record the entry to close the withdrawals account. Note: Enter debits before credits