The following adjusted trial balance contains the accounts and balances of Cruz Company as of December 31 2017, the end of its fiscal year Account Title Debit Credit 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 301 T. Cruz, Capital 302 T. Cruz, Withdrawals 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense $ 18,000 13,600 2,000 23,000 6,500 44,543 6,000 49,300 2,000 28,742 2,071 3, 303 1,627 652 Supplies expense Totals $ 100,343 100,343 1. Prepare the December 31, 2017, closing entries for Cruz Company. Assume the account number for Income Summary is 901. 2. Prepare the December 31, 2017, post-closing trial balance for Cruz Company. Complete this questions by entering your answers in the tabs below Required 1 Required 2 Prepare the December 31, 2017, closing entries for Cruz Company. Assume the account number for Income Summary is