The following adjusted trial balance contains the accounts and bal fiscal year ances of Cruz Company as of December 31, 2017, the end of its Account TitleDebit Credit No 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 381 T. Cruz, Capital 302 T. Cruz, Withdrawals 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense s 18,00e 8,700 2,0ee 23,000 s 6,500 39.725 6,000 49,800 2,000 28,567 2,058 3,283 3 612 Totals s 95,225 3 95,225 1. Prepare the December 31,2017 closing entries for Cruz Com 2. Prepare the December 31,2017, post-closing trial bolence for Cruz Compahy pony Assume the account number for Income Summary is Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, 2017, dosing entries for Cruz Company. Assume the account number for Income Summary is 901 View transaction list Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record ontry Clear entry Vicw general journal Required 1 Required 2 Prepare the December 31, 2017, dosing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Required 1 Required 2 Prepare the December 31, 2017, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet Record the entry to close income summary account. Notes Enter debits before credits. General Journal Debit Credit Date Dec 31 lear enby View general joum d entry Required 1 Required 2 Prepare the December 31, 2017, dlosing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list 4 Journal entry worksheet Record the entry to close the withdrawals account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 iew geneat journal Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, 2017, post-dosing trial balance for Cruz Company CRUZ COMPANY Post-Closing Trial Balance December 31, 2017 Debit Credit Totals C Required 1