Saved The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. Credit Debit $18,000 12,200 2,000 23,000 No. Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 301 A. Cruz, Capital 302 A. Cruz, Withdrawals 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals $ 6,500 47,790 6,000 32,400 2,000 18,889 1,361 2,171 1,069 $86,690 $86,690 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 $47790 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. Journal entry worksheet 1 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits. Date General Journal Www Debit Credit Dec 31 Record entry Clear entry View general journal IUI CIU2 Company. Assume the account number for Incom View transaction list Pok Journal entry worksheet DUL cuillpany. Assume the account number for View transaction list Journal entry worksheet Record the entry to close income summary account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry View general journal Clear entry uny. Assume the account number for In View transaction list Journal entry worksheet