The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. Account Title Debit $ 19,000 Credit Number 101 126 Cash Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 307 Common stock 318 Retained earnings 319 Dividends 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 13,000 3,000 24,000 $ 7,500 10,000 37,600 7,000 44,000 3,000 22,000 2,500 3,400 2,200 Supplies expense Totals $ 99,100 $ 99,100 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 $37,600 on December 31 of the prior year. 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 Journal entry worksheet < 1 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal >