Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number Account Title 101 Cash 126 Supplies: 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 307 Common stock 318 Retained earnings 319 Dividends 403 Services revenue. 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense Ces 652 Supplies expense Totals Debit $ 18,000 Credit 13,100) 2,000 23,000 $6,500 12,560 33,600 6,000 41,600 2,000 24,253 1,747) 2,787 1,373 $ 94,260 $ 94,260 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 of the prior year..