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 $18,000 126 Supplies 13,800 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 301 A. Cruz, Capital 49,500 302 A. Cruz, Withdrawals 6,000 404 Services revenue 32,000 612 Depreciation expense-Equipment 2,000 622 Salaries expense 18,656 637 Insurance expense 1,344 640 Rent expense 2,144 652 Supplies expense Totals 1,056 $88,000 $88,000 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 $49,500 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2