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