NO. The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. Account Title Debit Credit 102 Cash $18,000 126 Supplies 13,200 128 Prepaid insurance 2,000 167 Equipment 23,000 165 Accumulated depreciation Equipment $ 6,5ee 301 A. Cruz, Capital 46,260 302 A. Fruz, withdrawals 6,eee 404 Services revenue 41,600 612 Depreciation expense-Equipment 2,000 622 Salaries expense 24,253 637 Insurance expense 1,747 640 Rent expense 2,787 652 Supplies expense 1,373 Totals $94,350 $94,36 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: A Cruz, Capital was $46,260 on December 31 of the prior year