Following are accounts and year-end adjusted balances of Cruz Company as of December 31 Number Account Title Debit Credit 101 Cash $ 19,000 126 Supplies 13, eee 128 Prepaid insurance 3, een 167 Equipment 24, eee 168 Accumulated depreciation-Equipment $ 7,500 301 A. Cruz, Capital 47,600 A. Cruz, Withdrawals 7,000 423 Services revenue 44,000 612 Depreciation expense-Equipment 3, eee 622 salaries expense 22,000 637 Insurance expense 2,500 640 Rent expense 3,400 652 Suppl les expense 2,200 Totals $ 99, 100 $ 99, 100 302 ces 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 $47600 on December 31 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 3 4 Record the entry to close expense accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal View transaction list Journal entry worksheet