Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number 101 Account Title Cash 126 Supplies 128 167 168 301 302 403 612 Prepaid insurance Equipment Accumulated depreciation-Equipment A. Cruz, Capital A. Cruz, Withdrawals Services revenue Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit $ 19,000 Credit 13,000 3,000 24,000 $ 7,500 47,600 7,000 44,000 3,000 22,000 2,500 3,400 2,200 $ 99,100 $ 99,100 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 $47,600 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. > Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $47,600 on December 31 of the prior year. Totals CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit < Required 1 Required 2