Following are accounts and year-end adjusted balances 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 Retained Earnings account bolance was \\( \\$ 38,600 \\) on December 3 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