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	11,000
128	Prepaid insurance	2,000
167	Equipment	23,000
168	Accumulated depreciationEquipment		$ 6,500
301	A. Cruz, Capital		41,805
302	A. Cruz, Withdrawals	6,000
403	Services revenue		49,800
612	Depreciation expenseEquipment	2,000
622	Salaries expense	29,033
637	Insurance expense	2,092
640	Rent expense	3,337
652	Supplies expense	1,643
	Totals	$ 98,105	$ 98,105

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 $41,805 on December 31 of the prior year.