Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Account Title Prepaid insurance Equipment Accumulated depreciation-Equipment A. Cruz, Capital A. Cruz, Withdrawals. Number 101 Cash 126 Supplies 128 167 168 301 302 403 612 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Services revenue Depreciation expense-Equipment Debit $ 19,000 Credit 13,000 3,000 24,000 $ 7,500 47,600 7,000 44,000 3,000 22,000 2,500 3,400 2,200 $ 99,100 $ 99,100 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 $47,600 on December 31 of the prior year.