The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 010,000 12,706 2.000 23.000 $ 6.500 45,239 No ACT 16. Canh 126 Supplies 128 Prepaid insurance 167 Equipment 160 Accumulated depreciation Equipment 301 A. Crue, Capital 302 A. Crux, withdrawal 404 Services revenue 612 Depreciation expense-Equipment 622 salaries expense 637 Insurance expense 640 Rant expense 652 Supplies expense Totals 6,000 43.500 2.000 25,361 1.827 2.915 1,436 $95,239 $95,239 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 $45.239 on December 31 of the prior year. Required 1 Required 2 Prepare the December 31, closing entries for Crue Company. Assume the account number for Income Summary View transaction list Journal entry worksheet 1 2 3 4 Record the entry to close revenue accounts. Note Enter debits before credits Dobit Credit Date General Journal Dec 31 View general Journal Record entry Clear entry Required 2 > View transaction list Journal entry worksheet > 1 2 3 4 Record the entry to close expense accounts. Note: Enter debits before credits Date General Journal Debit Credit Dec 31 Record entry Clear entry Vlow general Journal Journal entry worksheet