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 10,300 128 Prepaid inpurance 2.ee 167 Equipment 23, eee 168 Accumulated depreciation-Equipment $ 6,500 307 Common stock 1,505 318 Retained earnings 99,600 319 Dividends 6.ee 404 Services revenue 49,800 612 Depreciation expense-Equipment 2,000 622 Salaries expense 29,033 637 Insurance expense 2,092 640 Rent expense 3,337 652 Supplies expense 1.643 Totals $97,405 597,405 . 1 es 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 $39,600 on December 31 of the prior year Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet 06