The following adjusted trial balance contains the accounts and balances of Cruz Company as of December 31, 2017, the end of its fiscal year 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 301 T. Cruz, Capital 302 T. Cruz, withdranals 484 Services revenue 612 Depreciation expense-Equipment 622 Saleries expense 637 Insurance expense 640 Rent expense 652 Supplies expense 18,800 9,200 2,000 23,900 s6,580 40,857 6,000 46,700 2,000 27,226 1,961 3,129 Totals $ 94,057 $ 94,057 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 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 Record the entry to close revenue accounts. Note: Enter debits before credits Debit Cr Date General Journal Credit Dec 31 Prepare the December 31, 2017, closing entries for Cruz Company. Assume the account number for In View transaction list Journal entry worksheet 2 Record the entry to close expense accounts. Note: Enter debits before credits Date General Journal Debit Credit Dec 31 Prepare the December 31, 2017, closing entries for Cruz Company. Assume the account number for Incor View transaction list Journal entry worksheet 2 4 Record the entry to close income summary account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Prepare the December 31, 2017, closing entries for Cruz Company. Assume the account nu View transaction list Journal entry worksheet 2 3 Record the entry to close the withdrawals account. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal 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, post-closing trial balance for Cruz c ompany. CRUZ COMPANY Post-Closing Trial Balance December 31, 2017 Debit Credit Totals