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 account number for income Summary is 901 2. Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $42,600 on December 31 of the prioryear. 1. Prepare the December 31 , closing entries for Cruz Company. Assume the account number for Income Summary is 901. 2. Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $42,600 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. Complete this questions by entering your answers in the tabs below. Prepare the December 31, post-closing trial balance for Cruz Company. Note: The $42,600 on December 31 of the prior year. 1 Record the entry to close revenue accounts. 2 Record the entry to close expense accounts. 3 Record the entry to close income summary account. 4 Record the entry to close the dividends account