Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number 101 Account Title Cash 126 Supplies 128 Prepaid insurance 167 168 301 302 Equipment Accumulated depreciation-Equipment A. Cruz, Capital A. Cruz, Withdrawals 403 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit $ 18,000 Credit 11,300 2,000 23,000 $ 6,500 46,093 6,000 35,300 2,000 20,580 1,483 2,365 1,165 $ 87,893 $ 87,893 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 $46,093 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.