I need the entry to close expense accohnts, the entry to close revenue accounts, the entry to close income summary account, the entry to close the dividends account $,$ and the post trial closing balence please! Following are accounts and year$-$end adjusted balances of Cruz Company as of December $31.$

$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$$18,000,],[126,$Supplies,$10,900,],[128,$Prepaid insurance,$2,000,],[167,$Equipment,$23,000,],[168,$Accumulated depreciation$-$Equipment,,$$6,500$