The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31 Credit Debit $19.000 13.000 3.000 24,000 No Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equignent 168 Acculated depreciation Equipnent 307 Connon stock 318 Retained earnings 319 Dividends 404 Services revene 612 Depreciation pence-Equipment 622 Saluries expense 637 Insurance expense 640 Rent expen 652 Supplies sense Totals $ 1.500 10,000 37,600 2000 44.000 3.000 22.000 2.500 3. 400 2, 200 199, 100 $99.100 1. Prepare the Dec nber 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 $37600 on December 31 of the prior year