The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. 101 Cash 126 Supplies Account Title Debit Credit $18,000 11,000 128 Prepaid insurance 2,000 167 Equipment 23.000 168 Accumulated depreciation Equipment $ 6,500 301 A. Cruz, Capital 44,089 302 A. Cruz, Withdrawals 6,000 404 Services revenue 41,500 612 Depreciation expense-Equipment 2.000 622 Salaries expense 640 Rent expense 24, 195 637 Insurance expense 1,743 652 Supplies expense Totals 2. 7811 1.370 $92.089 $92.089 Check my wor 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 $44,089 on December 31 of the prior year.