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 126 Supplies $18,000 10,300 128 Prepaid insurance 2,000 167 Equipment 168 Accumulated depreciation-Equipment 23,000 $ 6,500 301 A. Cruz, Capital 41,957 302 A. Cruz, Withdrawals 6,000 404 Services revenue 46,700 612 Depreciation expense-Equipment 2,000 622 Salaries expense 27,226 637 Insurance expense 1,961 640 Rent expense 3,129 652 Supplies expense Totals 1,541 $95,157 $95,157 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 $41,957 on December 31 of the prior year.