The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 No. Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation Equipment 307 Common stock 313 Retained earnings 319 Dividends 414 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit Credit $18,000 12,400 2,000 23,000 $ 6,500 11,225 36,600 6,000 33,000 2,000 19,239 1,386 2,211 1.989 587,325 $87,325 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 $36,600 on December 31 of the prior year Comniatarki -- 1 Record the entry to close revenue accounts. 2 Record the entry to close expense accounts. 3 Record the entry to close income summary account. 4 Record the entry to close the dividends account. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $36,600 on December 31 of the prior year. CRUZ COMPANY Post Closing Trial Balance December 31 Debit Credit Totals $ 0 $ 0