Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number Account Title 101 Cash 126 Supplies 128 167 168 307 318 Prepaid insurance Equipment Accumulated depreciation-Equipment Common stock Retained earnings 319 Dividends 403 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit $ 18,000 Credit 10,100 2,000 23,000 $ 6,500 928 41,600 6,000 43,900 2,000 25,594 1,844 2,941 1,449 $ 92,928 $ 92,928 1. Prepare the December 31 closing entries. The account number for Income Summary is 901.1 2. Prepare the December 31 post-closing trial balance. Note: The Retained Earnings account balance was $41,600 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31 closing entries. The account number for Income Summary is 901. View transaction list Journal entry worksheet 1 2 3 4 Help