The following adjusted trial balance contains the accounts and year end balances of Cruz Company (a sole proprietorship) as of December 31 Notes Prepare the closing entries in the logical order we studied - The accounts in the post-closing trial balance should be in the same order as in the adjusted trial balance No. Account Title Debit Credit 181 Cash $18,000 126 Supplies 11,700 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation Equipment 5.6,500 301 A. Cruz, Capital 42.780 302 A. Cruz, Withdrawals 6,000 404 Services revenue 48,300 612 Depreciation expense-Equipment 2,000 622 Salaries expense 28,450 637 Insurance expense 2,050 640 Rent expense 3,270 652 Supplies expense 1,610 Totals $93.00 $98,080 1. Prepare the December 31, closing entries for Cruz Company, Assume the account number for Incomio Summary is 901 2. Prepare the December 31, post-closing trial balance for Cruz Company Note A Cruz Capital was $42780 on December 31 or the prior year