Check my work 6 Exercise 4-9 Preparing closing entries and a post-closing trial balance LO P2, P3 6 points Account Title $18,000 The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. 101 Cash Debit Credit 126 Supplies 12,900 Skipped 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 ellook 301 A. Cruz, Capital 47,665 302 A. Cruz, Withdrawals. 6,000 Hint 404 Services revenue 35,400 Print 612 Depreciation expense-Equipment 2,000 622 Salaries expense 20,638 References 637 Insurance expense 1,487 640 Rent expense 2,372 652 Supplies expense Totals 1,168 $89,565 $89,565 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 $47,665 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Check my work Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet < 1 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Record entry Clear entry View general journal Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet < 1 2 3 4 Record the entry to close expense accounts. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet < 1 2 3 4 Record the entry to close income summary account. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit View general journal Record entry Clear entry Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet < 1 2 3 4 Record the entry to close the withdrawals account. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit View general journal Record entry Clear entry