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 $18,000 120 Supplies 14,300 128 Prepaid insurance 2.000 167 Equipment 23,000 168 Accumulated depreciation Equipment $ 6,500 307 Connon stock 11,743 318 Retained earnings 34,600 319 Dividends 6,000 404 Services revenue 45,300 612 Depreciation expense-Equipment 2.000 622 Salaries expense 25,410 637 Insurance expense 1.903 640 Rent expense 3,035 652 Supplies expense 1,495 Totals $98, 143 $98, 143 ht 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: The Retained Earnings account balance was $34,600 on December 31 of the prior year, View transaction list Journal entry worksheet 1 2 Record the entry to close revenue accounts. Note: Enter debits before credits Date General Journal Debit Credit Dec 31 45,300 Services revenue Income summary 45,300 Journal entry worksheet