The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. Account Title 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 Totale Debit Credit $18,000 13,000 2,000 23,000 $6,500 46,914 6,000 38,500 2,000 22,446 1,617 2,580 1,271 $91,914 91,914 o 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: A. Cruz, Capital was $46,914 on December 31 of the prior year Complete this questions by entering your answers in the tabs below