The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. Credit Debit $ 18,000 14,400 2,089 23,000 14,40 $ 168 Accum 6.500 No. Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 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 45,150 6,000 50,000 2,000 29,150 2,100 3,350 1,650 $101,650 $101,650 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 $45,150 on December 31 of the prioryear