Following are accounts and year-end adjusted balances of Cruz Company as of December 31. 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 Retained Earnings account balance was $39.600 on December 31 of the prioryear. Complete this questions by entering your answers in the tabs below. Prepare the December 31 closing entries. The account number for Income Summary is 901 . Complete this questions by entering your answers in the tabs below. Prepare the December 31 closing entries. The account number for Income Summary is 901 . Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the entry t close expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close income summary account. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits. Complete this questions by entering your answers in the tabs below. Prepare the December 31 post-closing trial balance. Note: The Retained Earnings account balance was $39,600 on December 31 of the prior year