The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 Account Title Debit Credit 101 Cash $18,000 126 Supplies 10,700 128 Prepaid insurance 2.000 167 Equipment 23,000 Accumulated depreciation 16 Equipment $6,500 301 A. Crus, Capital 302 A. Cruz, withdrawals 404 Services revenue 612 Depreciation expense-Equipment 2.000 622 Salaries expense 637 Insurance expense 1.361 640 Rent expense 652 Supplies expense Totals $85,190 $85,190 6. 1. Prepare the December 31, closing entries for Crus Company Assume the account number for Income Summary is 901 2. Prepare the December post closing trial balance for Cruz Company None A Cruz Capital was $46.290 on December 31 of the prove