Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number 101 Account Title Cash 126 Supplies 128 167 168 302 403 381 Prepaid insurance Equipment Accumulated depreciation-Equipment A. Cruz, Capital A. Cruz, Withdrawals Debit $ 18,000 10,900 2,000 Credit 23,000 $6,500 44,318 6,000 Services revenue 40,300 612 Depreciation expense-Equipment 2,000 622 Salaries expense 23,495 637 Insurance expense 1,693 640 652 Rent expense 2,700 Supplies expense 1,330 Totals $91,118 $91,118 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 $44,318 on December 31 of the prior year