Number	Account Title	Debit	Credit
101	Cash	$ 18,000
126	Supplies	10,100
128	Prepaid insurance	2,000
167	Equipment	23,000
168	Accumulated depreciationEquipment		$ 6,500
301	A. Cruz, Capital		41,895
302	A. Cruz, Withdrawals	6,000
403	Services revenue		46,200
612	Depreciation expenseEquipment	2,000
622	Salaries expense	26,935
637	Insurance expense	1,940
640	Rent expense	3,095
652	Supplies expense	1,525
	Totals	$ 94,595	$ 94,595

1. Prepare the December 31 closing entries. The account number for Income Summary is 901.
2. Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $41,895 on December 31 of the prior year.