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 12,100 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciationEquipment $ 6,500 301 A. Cruz, Capital 46,232 302 A. Cruz, Withdrawals 6,000 404 Services revenue 37,700 612 Depreciation expenseEquipment 2,000