The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 Cho Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation Equipment. 307 Cormon stock 318 Retained earnings 319 Dividends 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Credit $15,000 14,100 2,000 23,000 $ 6,500 8,615 38,600 6,000 41,400 2,000 24,136 1,719 2,774 1,2366 $95,115 595,115 1. Prepare the December 31, closing entries for Crux 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 $38,600 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 1 2 3 4 Record the entry to close revenue accounts NoteThter debts before credits General Journal Debit Credit Dec 31