The following adjusted trial balance contains the accounts and balances of Cruz Company as of December 31, 2017, the end of its fiscal year.

No.	Account Title	Debit			Credit
101	Cash	$	18,000
126	Supplies		14,500
128	Prepaid insurance		2,000
167	Equipment		23,000
168	Accumulated depreciationEquipment				$	6,500
301	T. Cruz, Capital					50,007
302	T. Cruz, Withdrawals		6,000
404	Services revenue					32,700
612	Depreciation expenseEquipment		2,000
622	Salaries expense		19,064
637	Insurance expense		1,373
640	Rent expense		2,191
652	Supplies expense		1,079
	Totals	$	89,207		$	89,207

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.