repare the December 31 closing entries. The account number for Income Summary is 901 . Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits. Following are accounts and year-end adjusted balances of Cruz Company as of December 31. 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 $41,982 on December 31 of the prioryear. Complete this questions by entering your answers in the tabs below. Prepare the December 31 closing entries. The account number for Income Summary is 901 . Complete this questions by entering your answers in the tabs below. Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $41,982 on December 31 of the prior year