Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Credit Debit $ 18, eee 14,500 2,eee 23,eee Number 101 126 128 167 168 301 302 403 612 622 637 640 652 $ 6,500 49, 155 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 6, eee 35,800 2,eee 20,871 1,504 2,399 1,181 $ 91,455 $ 91,455 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. Capital aco balance was $49.155 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 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 2 3 4 > Record the entry to close revenue accounts. Note: Enter debits before credits General Journal Debit Credit Date Dec 31 Record entry Clear entry View general joumal 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 expense accounts. Note: Enter debits before credits Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal 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 income summary account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal 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 2 3 4 > Record the entry to close the withdrawals account. Note: Enter debits before credits Date General Journal Debit Credit Dec 31 Record entry Clear entry View general joumal Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $49.155 on December 31 of the prior year. CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit Totals S 0 0 0 Required 1