The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. 181 Cash 126 Supplies Account Title: 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment Debit Credit $18,000 11,300 2,000 23,000 307 Common stock 318 Retained earnings $ 6,500 9,414 33,600 ok 319 Dividends 6,000 404 Services revenue 46,500 612 Depreciation expense-Equipment 2,000 622 Salaries expense 27,110 637 Insurance expense 1,953 640 Rent expense 3,116 652 Supplies expense Totals 1,535 $96,014 $96,014 t inces 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 $33,600 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, post-closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $33,600 on December 31 of the prior year. CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit Cash S 18,000 Supplies 11,300 Prepaid insurance 2,000 Equipment 23,000 Pred dnsensation Einment