The following adjusted trial balance contains the accounts and balances of Cruz Company as of December 31, 2017, the end of its fiscal year. 10 points No. Account Title Debit Credit Bock References 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 Sataries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals $ 18,00 9,700 2,600 23,000 $ 6,500 42,265 6,000 43,400 2,000 25,302 1,823 2,900 1,432 $ 92,165 5 92,165 1. Prepare the December 31, 2017 closing entries for Cruz Compang. Assume the account number for Income Summary is 901 2. Prepare the December 31, 2017, post-closing trial balance for Cruz Company View transaction list Journal entry worksheet ht 1 2 nces Record the entry to close revenue accounts. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general Journal Journal entry worksheet 2 3 4 Record the entry to close expense accounts. Note: Enter debits before credits Date General Journal Debit Credit Dec 31 Journal entry worksheet 2 3 4 ces Record the entry to close income summary account. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet