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	8,800
128	Prepaid insurance	2,000
167	Equipment	23,000
168	Accumulated depreciationEquipment		$6,500
301	T. Cruz, Capital		41,475
302	T. Cruz, Withdrawals	6,000
404	Services revenue		43,000
612	Depreciation expenseEquipment	2,000
622	Salaries expense	25,069
637	Insurance expense	1,806
640	Rent expense	2,881
652	Supplies expense	1,419
	Totals	$90,975	$90,975

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.