The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. 101 Cash Account Title. Debit $18,000 Credit 12,500 126 Supplies 128 Prepaid insurance 2,000 167 Equipment 23,000) 168 Accumulated depreciation-Equipment 301 A. Cruz, Capital $ 6,500 45,560 302 A. Cruz, Withdrawals 6,000 404 Services revenue 41,600 612 Depreciation expense-Equipment 2,000 622 Salaries expense 24,253 637 Insurance expense 1,747 640 Rent expense 2,787 652 Supplies expense 1,373 Totals $93,660 $93,660 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 $45,560 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, closing entries for Cruz Company. Assume the account number for Income Summary is 901