The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31.

(I have given the data chart down below is a screenshot)

No . Account Title Debit Credit 101 Cash $18, 000 126 Supplies 10, 100 128 Prepaid insurance 2, 000 167 Equipment 23, 000 168 Accumulated depreciation-Equipment $ 6, 500 301 A. Cruz, Capital 42, 253 302 A. Cruz, Withdrawals 6, 000 404 Services revenue 44,900 612 Depreciation expense-Equipment 2,000 622 Salaries expense 26, 177 637 Insurance expense 1, 886 640 Rent expense 3, 008 652 Supplies expense 1, 482 Totals $93, 653 $93, 653