The following adjusted trial balance contains the accounts and balances of cruz Company as of December 31, 2010, the end of its fiscal year. (1) Prepare the December 31, 2010, closing entries for Cruz Company. (2) Prepare the December 31, 2010, post-closing trial balance for Cruz Company. Use the following December 31, 2010, adjusted trial balance of Wilson Trucking Company to prepare (2) statement of owner's equity, and (3) balance sheet for the ended balance is $175,000 at December 31, 2009