The following adjusted trial balance contains the accounts and balances of Cruz Company as of December 31, 2017, the end of its fiscal year Account Title Debit Credit $ 181 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation Equipment 301 1. Cruz, Capital 3e2 1. Cruz, Withdrawals 484 Services revenue 612 Depreciation expense Equipment 622 Salaries expense 637 Insurance expense 548 Rent expense 652 Supplies expense Totals 18.00 11, 380 2. Be 23.00 $ 6,500 42.132 5.080 49,788 2, eae 28,975 2,087 3,330 1,648 99.3325 98,332 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 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits Date General Journal Debit Credit Dec 31 Record entry Clear entry View general Journal Required 2 > 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, eee 11,3ee 2.ee 23.oee 6, 52e 42,132 6.ee 181 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation Equipment 301 T. Cruz, Capital 382 T. Cruz, Withdrawals 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Hent expense 652 Supplies expense Totals 49,700 z. eee 28,975 2,087 3,33e 1.640 98,3325 98,332 1. Prepare the December 31, 2017, closing entries for Cruz Company. Assume the account number for Income Summery 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. post-closing trial balance for Cruz Company. CRUZ COMPANY Post-Cloeing Trial Balance December 31, 2017 Debit Credit Totals S050