O EDIFn Cap 2 The following adjusted trial balance contains the accounts and year end balances of Cruz Company of December 31 13,50 $6,500 47,66 120 insurance 167 toinent 168 Accueutate depreciation Equipent 901 A. Cut, Captal 302. Crut, withdrawal Services revenue 612 Depreciation expense-Equipment 622 Salaries expanse 637 Insurance expense 642 Rent expense 852 Supplies expense Totals 37.00 2.000 22,037 1,583 2.533 1.267 $91,95 $93,905 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. Nole A Cruz. Capital was $47605 on December 31 of the prior year