The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 No. Account Title 101 Cash 126 Supplies 128 Prepaid Insurance 167 Equipment 168 Accumulated depreciation-Equipment 3e7 Connon stock 318 Retained earnings 319 Dividends 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit Credit $18,000 14,900 2.ee 23,eee $ 6,500 13,982 35,600 6,800 35,700 2,000 20,813 1,499 2,392 1,178 $91,782 $91,782 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: The Retained Earnings account balance was $35,600 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required: Required 2 Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction lit Journal entry worksheet EN on December 31 Orue prior yedi. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, dosing entries for Cruz Company. Assume the account number for Income View transaction llet Journal entry worksheet mework 0 on December 31 Ure prior yedi. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Sum View transaction llat Journal entry worksheet ework ori December 51 le prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, dosing entries for Cruz Company. Assume the account number for In View transaction llat Journal entry worksheet amework 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: The Retained Earnings account balance we on December 31 of the prioryear. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, post-dosing trial balance for Cruz Company. Note: The Retained Earnings account balance was $35,600 on December 31 of the prior year. W CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit Totals