Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Account Title Cash Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment Common stock Number 101 126 128 167 168 307 318 Retained earnings 319 403 612 Dividends Services revenue Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Debit $ 18,000 Credit 14,300 2,000 23,000 $ 6,500 16,125 33,600) 6,000 33,000 2,000 19,239 1,386 2,211 1,089 $ 89,225 $ 89,225 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 Retained Earnings account balance was $33,600 on December 31 o the prior year. Prev 6 of 11 Next >