The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 3 Number Account Title Debit Credit 101 - cash $ 18, 000 126 Supplies 8, 800 128 Prepaid insurance 2, 000 167 Equipment 23, 000 168 Accumulated depreciation-Equipment $ 6, 500 307 Common stock 5, 528 318 Retained earnings 34, 600 319 Dividends 6, 000 404 Services revenue 47, 900 612 Depreciation expense-Equipment 2, 000 622 Salaries expense 27, 926 637 Insurance expense 2, 012 640 Rent expense 3, 209 652 Supplies expense 1, 581 Totals $ 94, 528 $ 94, 528 1. Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 2. Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings account balar $34,600 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, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet 2 3 4 Record the entry to close revenue accounts. Prey. 1 of 1 N4 Required 1 Required 2 points Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 90 View transaction list Book Journal entry worksheet Hint 1 2 3 Print Record the entry to close income summary account. References Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal Required 2 > MS Prey 1 of 1 Nex O M O O esc @ # $ 2 3 5 6 7 8 tab W e r y u a S d hExercise 3-16 i Saved Complete this questions by entering your answers In the tabs below. 4 Required 1 Required 2 points Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Book Journal entry worksheet Hint Mc Prev 1 of 1 Next > esc 110 @ # 2 3 5 6 8 9Complete this questions by entering your answers In the tabs below. eBook Required 1 Required 2 Hint Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings accou $34,600 on December 31 of the prior year Print CRUZ COMPANY Post-Closing Trial Balance December 31 References Debit Credit Totals 10 $ Prey 1 of 1 # OU MO esc O @ # K 3 5 8 tab W e r t y U Q a S d h hExercise 3-16 i Saved O Number Account Title Debit Credit 101 Cash $ 18, 000 126 Supplies 8, 800 128 Prepaid insurance 2, 000 4 167 Equipment 23, 000 points 168 Accumulated depreciation-Equipment $ 6, 500 307 Common stock 5 , 528 318 Retained earnings 34, 600 319 Dividends 6, 000 404 Services revenue 47, 900 eBook 612 Depreciation expense-Equipment 2, 000 622 Salaries expense 27, 926 637 Insurance expense 2, 012 640 Rent expense 3, 209 Hint 652 Supplies expense 1, 581 Totals $ 94, 528 $ 94, 528 Print 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 In $34,600 on December 31 of the prior year. References 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. View transaction list Journal entry worksheet 1 Record the entry to close expense accounts. Note: Enter debits before credits, Prey 1 of 1 Next> esc @ # $ 2 3 5 8 9