The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. Account Title 19nh. 126 Supplies 126 Prepaid insurance 167 equipment 168 Novumulated depreciation-Equipment 301 A. Cruz, Capital 302 A. Crus, Withdrawala 404 Services revenge 612 Depreciation expense-Iquipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit Credit $18,000 14,100 2.000 23,000 $ 6,500 48,068 6,000 30,300 2.000 22,329 1,609 2,566 1,264 $92,868 $92,868 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 $48,068 on December 31 of the prior year