Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number 101 Account Title Cash Debit $ 18,000 Credit 126 Supplies 9,800 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 301 A. Cruz, Capital 44,565 302 A. Cruz, Withdrawals 6,000 403 Services revenue 35,400 612 Depreciation expense-Equipment 2,000 622 Salaries expense 20,638 637 Insurance expense 1,487 640 Rent expense 2,372 652 Supplies expense Totals 1,168 $ 86,465 $ 86,465 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 $44,565 on December 31 of the prior year.