Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Credit Number 101 126 Debit $ 18,000 11,600 2,000 23,000 128 $ 6,500 44,330 Account Title Cash Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment A. Cruz, Capital A. Cruz, Withdrawals Services revenue Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Totals 6,000 167 168 301 302 403 612 622 637 640 652 42,800 2,000 24,952 1,798 2,868 1,412 $ 93,630 $ 93,630 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 $44,330 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. Journal entry worksheet 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general Journal