The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. Account Title Debit Credit 101 Cash $ 18,000 126 Supplies 10,600 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciationEquipment $ 6,500 307 Common stock 5,730 318 Retained earnings 37,600 319 Dividends 6,000 404 Services revenue 42,800 612 Depreciation expenseEquipment 2,000 622 Salaries expense 24,952 637 Insurance expense 1,798 640 Rent expense 2,868 652 Supplies expense 1,412 Totals $ 92,630 $ 92,630 Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901