The following adjusted trial balance contains the accounts and year-end balances of Cur Company as of December 101 Cast 126 Supplies 17 Prepaid insurance 18.00 11.00 2.000 16.00 100 Accumulated depreciation Equipent A Cruz, Capital 102 A. Cruz, withdrawal 404 Services revenue 612 Depreciation expense-Equipment 622 salaries expense 637 Insurance expense 6-10 Rent expense 652 Supplies expense Totals 2, NO 1,102 2,874 1.616 395,303 395,003 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 546,403 on December 31 of the prior year Required 1 Required 2 Prepare the December 31, dosing entries for Cruz Company. Asume the account number tor Income Summary h 001 View transaction list Journal entry worksheet 2 3 4 Record the entry to close revenue accounts. Noter Enter debits before credits Debit General Journal Date Credit Dec 31 View general journal Clear entry Record entry Required 1 red2 Prepare the December 1, cung entries for Crur Company Aame the account number for Incineraris View transaction ist Journal entry worksheet 3 1 3 4 Record the entry to close expense accounts. Note: Enter debits before credits General Journal Debit Credit Date Dec 31 Required 1 Prepare the December 31, doing entries for Cru Company. Assume the account number for incutery is 501. View transaction ist Journal entry worksheet 1 2 4 Record the entry to close income summary account. Note: Enter debits before credits Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Repuired 1 Prepare the December 1, cocina entre for Crumpan. At the action for Income Gunnar View transaction list Journal entry worksheet 2 3 Record the entry to close the withdrawals account. Noter Enter debits before credits General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal Required 1 Required 2 Prepare the December 31, post-dosing trial balance for Cruz. Company. Note: A Cru, Capital was 146,403 on December of the prior year December 31 Debit Totals