Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Credit Debit $ 19,000 13,400 2,000 23,000 $ 6,500 46,735 Number Account Title 101 Cash 126 Supplies 128 Prepaid Insurance 167 Equipment 168 Accumulated depreciation Equipment 301 A. Cruz, Capital 302 A. Cruz, withdrawala 403 Services revenue 612 Depreciation expense- Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totala 6,000 40,600 2,000 23,670 1,705 2,720 1,340 $ 93,835 93,835 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 $46,735 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required Required 1 2 Prepare the December 31 closing entries. The account number for Income Summary is 901. View transaction list Journal entry worksheet Note: Enter debits before credits. Date General Journal Dec 31 Debit Credit Record entry View general journal Clear entry Required 2 > 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 $46,735 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required Required 1 2 Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $46,735 on December 31 of the prior year. CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit Totals S 0 $ 0