Check my work Exercise 4-9 Preparing closing entries and a post-closing trial balance LO P2, P3 The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. 101 Cash Account Title Debit Credit $18,000 126 Supplies 11,200 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 301 A. Cruz, Capital 43,655 302 A. Cruz, Withdrawals 6,000 404 Services revenue 43,800 612 Depreciation expense-Equipment 2,000 622 Salaries expense 25,535 637 Insurance expense 1,840 640 Rent expense 652 Supplies expense Totals 2,935 1,445 $93,955 $93,955 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 $43,655 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31, post-closing trial balance for Cruz Company. Note: A. Cruz, Capital was $43,655 on December 31 of the pr CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit Totals S 0 0 < Required 1 Required 2 >