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 ba December 31 of the prior year. 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 31 of the prior year