No. Account Title DEBTE Credit 101 Cash $19,000 126 Supplies 13,000 128 Prepaid insurance 3,000 167 Equipment 24,000 168 Accumulated depreciation-Equipment 307 Common stock 318 Retained earnings 10,000 37,600 310 Dividends 7,000 404 Services revenue 44,000 612 Depreciation expense-Equipment 3,000 622 Salaries expense 22,000 637 Insurance expense 2,500 640 Rent expense 3,400 652 Supplies expense Totals 2,200 $99,100 $99,100 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 $37,600 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, dosing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet < 1 2 3 4 Record the entry to close revenue accounts. Note: teter debits before credits Bate Dec 31 General Journal Debit Credit Record entry Clear entry View general journal Repaired 1 Required 2 >