The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 Condit Debit 13,000 11.100 2.000 23,000 8.500 43, US NO. Account Title 10 Canh 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation Equipment 301 A. Crux, Capital 302 A. Crus, Withdrawala 404 Services revenue 612 Depreciation expense-Equipment 622 salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totale 6.000 42,500 2.000 24,036 1.789 2,854 1,406 392,985 $92,985 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 $43,885 on December 31 of the prior year