Saved The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 No Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 301 A. Cruz, Capital 302 A. Cruz, Withdrawala 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit Credit $18,000 10,300 2,000 23,000 $ 6,500 41, 132 6,000 49,700 2,000 28,975 2,087 3,330 1.540 $97,332 $97,332 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. A. Cruz, Capital was $41132 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901 View transaction list Journal entry worksheet 1 2 3 4