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 14,700 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciationEquipment $ 6,500 301 A. Cruz, Capital 46,907 302 A. Cruz, Withdrawals 6,000 403 Services revenue 44,700 612 Depreciation expenseEquipment 2,000 622 Salaries expense 26,060 637 Insurance expense 1,877 640 Rent expense 2,995 652 Supplies expense 1,475 Totals $ 98,107 $ 98,107 Prepare the December 31 closing entries. The account number for Income Summary is 901. Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $46,907 on December 31 of the prior y