Following are accounts and year-end adjusted balances of Cruz Company as of December 31 Number Account Title Debit Credit 101 Cash $18,000 126 Supplies 14,100 128 Prepaid Insurance 2,000 167 Equipment 23,000 100 Accumulated depreciation-Equipment $6,500 301 A Cruz, Capital 45,455 302 A. Crus, Withdrawals 6,000 403 Services revenue 613 Depreciation expense-Equipment 2,000 622 Salar les expense 27,867 Insurance expense 2,00 640 Rent expense 3,203 652 Supplies expense 1,572 Totals $ 99,755 $ 99,755 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 $45,455 on December 31 of the prior year 637 Journal entry worksheet 1 4 Record the entry to close revenue accounts. Note: Enter debits before credits Date Dec 31 Credit General Journal Services revenue Income summary Debit 47,800 47.800 2 Pro Now CH Required 1 Required 2 Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $45,455 on December 31 of the prior year. CRUZ COMPANY Post Closing Trial Balance December 31 Debit Credit Totals $ 0 $