The following adjusted trial balance contains the accounts and year-end balances of Cruz its eBook No. Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation Equipment 307 Common stock 318 Retained earnings 319 Dividends 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Hint Debit Credit $18,000 13,500 2,000 23,000 $ 6,500 8,832 36,600 6,000 45,700 2,000 26,643 1,919 3,062 1,508 $97,632 $97,632 Print leferences 1. Prepare the December 31, closing entries for Cruz Company. Assume the account nume 2. Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retai on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2