Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the entry to close income summary account. Note: Enter debits before credits. Prepare the December 31 closing entries. The account number for Income Summary is 901. Journal entry worksheet Note: Enter debits before credits. Following are accounts and year-end adjusted balances of Cruz Company as of December 31. 1. Prepare the December 31 closing entrles. The account number for income Summary is 901 . 2. Prepare the December 31 post-closing trial balance. Note: The Retalned Earnings account balance was $35,600 on December 31 of the prior year. Prepare the December 31 post-closing trial balance. Notes: The Retained Eamings account balance was $35,600 ori Deicember 31 of the pror year. repare the December 31 closing entries. The account number for Income Summary is 901. Journal entry worksheet 1 Record the entry to close the dividends account. Notet Enter debits before oredits