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 prior year. 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