The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31.

No.	Account Title	Debit			Credit
101	Cash	$	18,000
126	Supplies		10,200
128	Prepaid insurance		2,000
167	Equipment		23,000
168	Accumulated depreciationEquipment				$	6,500
301	A. Cruz, Capital					42,739
302	A. Cruz, Withdrawals		6,000
404	Services revenue					43,500
612	Depreciation expenseEquipment		2,000
622	Salaries expense		25,361
637	Insurance expense		1,827
640	Rent expense		2,915
652	Supplies expense		1,436
	Totals	$	92,739		$	92,739

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 $42,739 on December 31 of the prior year.