Number Account Title Debit Credit 101 Cash $ 18,000 126 Supplies 13,700 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciationEquipment $ 6,500 307 Common stock 6,325 318 Retained earnings 40,600 319 Dividends 6,000 403 Services revenue 41,000 612 Depreciation expenseEquipment 2,000 622 Salaries expense 23,903 637 Insurance expense 1,722 640 Rent expense 2,747 652 Supplies expense 1,353 Totals $ 94,425 $ 94,425 Prepare the December 31 closing entries. The account number for Income Summary is 901. Prepare the December 31 post-closing trial balance. Note: The Retained Earnings account balance was $40,600 on December 31 of the prior year