Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Debit $ 18,888 Credit Number 101 126 128 167 168 301 9,200 2,eee 23,080 $ 6,500 43,772 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 302 403 6,000 36,100 612 622 637 640 652 2,eee 21,846 1,516 2,419 1,191 $ 86,372 $ 86,372 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 $43.772 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 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