signiment Exercises (20 points) B Saved Exercise 4-9 Preparing closing entries and a post-closing trial balance LO P2, P3 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 $18,000 9,500 Credit 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-equipment ces 301 A. Cruz, Capital $6,500 45,035 302 A. Cruz, withdrawals 6,000 404 Services revenue 612 Depreciation expense-Equipment 2,000 622 Salaries expense 637 Insurance expense 540 Bent expense 652 Supplies expense Totals 19,006 1,369 2,184 1,076 $84,135 $84,135 Help Save & Exit Submit 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 $45,035 on December 31 of the prior year Next > Check my work