Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 168 Equipment Accumulated depreciation-Equipment 307 Common stock 318 Retained earnings 319 Dividends 483 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit $ 18,000 Credit 11,400 2,000 23,000 $ 6,500 8,207 37,600 6,000 36,700 2,000 21,396 1,541 2,459 1,211 $ 89,007 $ 89,007 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 balance was $37,600 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Jiz i 00:41:29 View transaction list Journal entry worksheet < 1 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits. Date December 31 Saved General Journal Debiti Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet < 2 3 4 Record the entry to close expense accounts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal Required E > 10 10 10 points 03 Journal entry worksheet < 1 2 B 4 00:40:54 Record the entry to close income summary account. General Journal Debit Credit Note: Enter debits before credits. Date December 31 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 Record the entry to close the dividends account. Note: Enter debits before credits. Date December 31 General Journal Debit Credit View general journal Record entry Clear entry >