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 9,400 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment 301 A. Cruz, Capital $ 6,500 43,589 302 A. Cruz, Withdrawals 6,000 404 Services revenue 37,500 612 Depreciation expense-Equipment 2,000 622 Salaries expense 21,863 637 Insurance expense 1,575 640 Rent expense 2,513 652 Supplies expense Totals 1,238 $87,589 $87,589 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 $43,589 on Decem prior year.