The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31, Account Title No. 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 307 Common stock 168 Accumulated depreciation-Equipment 318 Retained earnings: 612 Depreciation expense-Equipment 319 Dividends 404 Services revenue 622 Salaries expense 637 Insurance expense 640 Rent expense T 652 Supplies expense Totals Debit Credit $19,000 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 $99,100 599,100 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