rsonalize Saved The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 Debit $18,000 Credit NO. Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 108 Accumulated depreciation-Equipment 307 Common stock 318 Retained earnings 319 Dividends 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals 14,500 2,000 23,000 $ 0,500 13,510 34, 600 6,000 39,600 2,000 23,087 1,663 2,653 1,307 $94, 210 $94,210 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: The Retained Earnings account balance was $34,600 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. dentar:252Fframeset Help Seve