The following adjusted trial balance contains the accounts and year-end balances of Cruz Company (a sole proprietorship) as of December 31 Notes Prepare the closing entries in the logical order we studied - The accounts in the post-closing trial balance should be in the same order as in the adjusted trial balance No. Account Title Debit Credit 101 Cash $18,888 126 Supplies 12,600 128 Prepaid insurance 2,000 167 Equipment 23,880 168 Accumulated depreciation Equipment $ 6,500 301 A. Cruz, Capital 45,220 302 A. Cruz, Withdrawals 6, ese 484 Services revenue 43,200 612 Depreciation expense-Equipment 2,000 622 Salaries expense 25,186 637 Insurance expense 1,814 640 Rent expense 2,894 652 Supplies expense 1,426 Totals $94,920 594,920 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 $45,220 on December 31 of the prior year