The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. Account Title 101 Cash Debit $18,000 Credit 126 Supplies 8,300 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 301 A. Cruz, Capital 41,195 302 A. Cruz, Withdrawals. 6,000 404 Services revenue 42,200 612 Depreciation expense-Equipment 2,000 622 Salaries expense 24,603 637 Insurance expense 1,772 640 Rent expense 2,827 652 Supplies expense Totals 1,393. $89,895 $89,895 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 $41,195 on December 31 of the prior year.