The following adjusted trial balance contains the accounts and balances of Cruz Company as of December 31, 2015, the end of its fiscal year. Account Title Debit Credit 18,000 101 Cash 126 Supplies 13,000 128 Prepaid insurance 2,000 167 quipment 23.000 168 Accumulated depreciation quipment 6.500 301 T Cruz, Capital 45,207 302 T Cruz, Withdrawals 6,000 44,700 404 Services revenue 2.000 612 Depreciation expense quipment 26.060 622 Salaries expense 637 Insurance expense 1.877 640 Rent expense 2,995 1,475 652 Supplies expense Totals 500,407 596, 407 1. Prepare the December 31, 2015, closing entries for Cruz Company. Assume the account number for Income Summary is 201. view transaction list view general journal Journal Entry Worksheet 2 3 4 Record the entry to close revenue accounts General Journal Debit Credit Date Dec 31 Enter debits before credits done clear entry record entry