Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number Account Title 101 Cash 126 Supplies 128 167 168 301 302 403 Prepaid insurance Equipment Accumulated depreciation-Equipment A. Cruz, Capital A. Cruz, Withdrawals Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Debit $ 18,000 Credit 9,100 2,000 23,000 $ 6,500 40,978 6,000 45,900 2,000 26,760 1,928 3,075 1,515 $ 93,378 $ 93,378 Totals 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 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 st Journal entry worksheet 2 3 4 Record the entry to close revenue accounts. e C < Prev 2 of 5 Next >