The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. (1) Prepare the December 31 closing entries for Cruz Company. Assume the ac- count number for Income Summary is 901. (2) Prepare the December 31 post-closing trial balance for Cruz Company. Note: The A. Cruz, Capital account balance was $47,600 on December 31 of the prior year. No. Account Title $19,000 13,000 3.000 24.000 $ 7,500 47,600 7,000 101 Cash. 126 Supplies... 128 Prepaid insurance... 167 Equipment..... 168 Accumulated depreciation-Equipment .... 301 A. Cruz, Capital 302 A. Cruz, Withdrawals.. 404 Services revenue ..... 612 Depreciation expense-Equipment. 622 Salaries expense... 637 Insurance expense.. 640 Rent expense.... 652 Supplies expense.. Totals... 44,000 3,000 22,000 2,500 3,400 2,200 $99,100 $99.100