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 Prepaid insurance Equipment Accumulated depreciation-Equipment 301 A. Cruz, Capital 302 A. Cruz, Withdrawals 403 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 652 Rent expense Supplies expense Totals Debit $ 18,000 Credit 11,100 2,000 23,000 $ 6,500 46,580 6,000 32,800 2,000 19,122 1,378 2,198 1,082 $ 85,880 $ 85,880 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 $46,580 on December 31 of the prior year.