Seved 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 Debit Credit $10,000 13,400 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment 301 A. Cruz, Capital $ 6,500 48,275 302 A. Cruz, Mithdrawals 6,000 404 Services revenue 35,000 612 Depreciation expense-Equipment 2,000 622 Salaries expense 20,405 637 Insurance expense 1,470 640 Rent expense 2,345 652 Supplies expense Totals 1,155 $89,775 $89,775 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 $48,275 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, dosing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet 1 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits.