$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$ $18,000,],[126,$Supplies,$12,300,],[128,$Prepaid insurance,$2,000,],[167,$Equipment,$23,000,],[168,$Accumulated depreciation$-$Equipment,,$ $6,500],[307,$Common stock,,$9,064],[318,$Retained earnings,,$36,600],[319,$Dividends,$6,000,],[404,$Services revenue,,$40,500],[612,$Depreciation expense$-$Equipment,$2,000,],[622,$Salaries expense,$23,612,],[637,$Insurance expense,$1,701,],[640,$Rent expense,$2,714,],[652,$Supplies expense,$1,337,],[,$Totals,$ $92,664,$$ $92,664]]$

Prepare the December $31,$ closing entries for Cruz Company. Assume the account number for Income Summary is $901.$

Prepare the December $31,$ post$-$closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $$36,600$ on December $31$ of the prior year.

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Prepare the December $31,$ post$-$closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $$36,600$ on December $31$ of the prior year.