The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. (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. No. Account Title Debit Credit 101 Cash $19,000 126 Supplies 13,000 128 Prepaid insurance. 3,000 167 Equipment 24,000 168 Accumulated depreciation-Equipment $7.500 307 Common stock 10,000 318 Retained earnings 37,600 319 Dividends 7,000 404 Services revenue 44.000 612 Depreciation expense-Equipment 3.000 622 Salaries expense 22,000 637 Insurance expense 2,500 640 Rent expense 3.400 652 Supplies expense 2,200 Totals $99,100 $99,100