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 301 A. Cruz, Capital 302 A. Cruz, Withdrawals 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit Credit $18,000 13,800 2,000 23,000 $ 6,500 47,878 6,000 37,900 2,000 22,096 1,592 2,539 1.251 592,278 $92,278 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 $47,878 on December 31 of the prior year Complete this questions by entering your answers in the tabs below. Required 1 Required 2