The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. Credit Debit $18,000 12,900 2,000 23,000 $ 6,500 45,493 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 Totals 6,000 43,300 2,000 25,244 1,819 2,901 1,429 $95, 293 $95, 293 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 $45,493 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list View journal entry worksheet No Date General Journal Credit Debit 43,300 Dec 31 Services revenue Income summary 43.300 2 Dec 31 Income summary Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense 2,000 25,244 1,819 2,901 1,429 3 Dec 31 Income summary A. Cruz, Capital Dec 31 6,000 A. Cruz, Capital A. Cruz, Withdrawals 6,000 ( Required 1 Required 2 > Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, post-closing trial balance for Cruz Company. Note: A. Cruz, Capital was $45,493 on December 31 of the prior year. Credit CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Cash $ 18,000 Supplies 12,900 Prepaid insurance 2,000 Equipment 23,000/ Accumulated depreciationEquipment A. Cruz, Withdrawals A. Cruz, Capital Totals $ 55,900 $ 6,500 45,493 51,993 $