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 14,700 2,000 23,000 $ 6,500 46,165 6,000 47,400 2,000 27,634 1,991 3,176 1,564 $100,065 $100,065 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 $46,165 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 Record the entry to close revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit Totals $ $ 0 $ 0