Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Credit Debit $ 18,000 10,600 2,000 23,000 Number 101 126 128 167 160 301 302 403 612 622 637 640 652 $ 6,500 42,478 Account Title Cash Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment A. Crus, Capital 1. Cruz, Mithdrawal: Services revenue Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Total: 6,000 45,900 2,000 26,760 1,928 3,075 1,515 $ 94,878 $ 94,878 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 $42,478 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. View transaction list Journal entry worksheet 1 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal Required Required 2 >