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The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. Credit Debit $18,000 11,000 2,000 23,000 $ 6,500 10,230 34,600 No. Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 307 Common stock 318 Retained earnings 319 Dividends 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals 6,000 38,800 2,000 22,620 1,630 2,600 1,280 $90, 130 $90, 130 1. Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. 2. Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $34,600 on December 31 of the prior year. Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. No Date General Journal Debit Credit 1 Dec 31 38,800 Services revenue Income summary 38,800 2. 30,130 Dec 31 Income summary Depreciation expense Equipment Salaries expense 2,000 22,620 1,630 2,600 1,280 Insurance expense Rent expense Supplies expense 8,670 3 Dec 31 Income summary 8,670 Retained earnings 6,000 4 Dec 31 Retained earnings 6,000 Dividends Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $34,600 on December 31 of the prior year CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit 0 Totals 0