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 $ 18,000 10,400 2,000 23,000 $ 6,500 45,935 6,000 101 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 652 Supplies expense Totals 32,600 2,000 19,006 1,369 2,184 1,076 85,035 $ $ 85,035 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 901. View transaction list Journal entry worksheet 1 2 3 4 > 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 Prepare the December 31, 2017, post-closing trial balance for Cruz Company. CRUZ COMPANY Post-Closing Trial Balance December 31, 2017 Debit Credit Totals $ 0 $ 0