Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Credit Debit $ 18,000 10, 400 2,000 23,000 $ 6,500 43,928 Number 101 126 128 167 168 301 302 403 612 622 637 640 652 Account Title Cash Supplies Prepaid insurance Equipment Accumulated depreciation Equipment A Cruz, Capital A Cruz, Withdrawals Services revenue Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Totals 6,000 39, 900 2,000 23, 262 1,676 2,673 1. 317 $ 90,328 $ 90,328 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 $43,928 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 View journal entry worksheet . No General Journal Debit Credit Date Dec 31 1 39,900 Services revenue Income summary 39,900 Required 1 Required 2 > Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number Account Title Debit Credit 101 Cash $ 18,000 126 Supplies 10,400 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation Equipment $ 6,500 301 A Cruz, Capital 43,928 302 A Cruz, Withdrawals 6,000 403 Services revenue 39,900 612 Depreciation expense-Equipment 2,000 622 Salaries expense 23, 262 637 Insurance expense 1.676 640 Rent expense 2. 673 652 Supplies expense 1. 317 Totals $ 90,328 $ 90,328 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 $43,928 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 post-closing trial balance. Note: The A. Cruz, Capital account balance was $43,928 on December 31 of the prior year. CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit Totals S 0 S