The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 Credit Debit $18, eee 13,1ee 2,eee 23, eee lation- $ 6,5ee 12,935 34,600 No. Account Title 181 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciati 3e7 Common stock 318 Retained earnings 319 Dividends 484 Services revenue 612 Depreciation expense- 622 Salaries expense 637 Insurance expense 648 Rent expense 652 Supplies expense Totals 6,eee 36,600 2,eee 21,338 1,537 2, 452 1.288 $90,635 $90, 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 $34,600 on December 31 of the prior year