Saved work (Multiple Attempts Allowed) Following are accounts and year-end adjusted betences of Cruz Compony as of December 31, Number Account Title Debit credit 101 Cash $ 18,000 126 Supplies 9,700 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation Equipment $ 6,500 307 Common stock -1,297 318 Retained earnings 42,600 319 Dividends 6,000 403 Services revenue 46,900 512 Depreciation expense-Equipment 2,000 622 Salaries expense 27,343 537 Insurance expense 1,970 540 Rent expense 3,142 652 Supplies expense 1,548 Totals $ 94,703 $ 94, 703 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 Retained Earnings account balance was $42.600 on December 31 01 the prior year Complete this questions by entering your answers in the tabs below. Journal entry worksheet Journal entry worksheet General Journal Debit 101: Cash 126: Supplies 128: Prepaid insurance 167: Equipment 168: Accumulated depreciation-Equipment d entry Clear entry 307: Common stock 318: Retained earnings 319: Dividends 403: Services revenue 612: Depreciation expense-Equipment entry Clear entry 622: Salaries expense 637: Insurance expense 640: Rent expense 652: Supplies expense 901: Income summary Vie try Clear entry