Exercise $320($Sratic$)$ Preparing closing entries and a post$-$elosing trial balance LO p$6$

Following are acsounts and year$-$end adjusted balances of Cruz Company as of December $31.$

$\backslash$table$[[$MUmber$,$Ascount Titre,Debit,Gredit$],[93,$Cash,$$19,000,],[326,$Sypplies,$13,000,],[323,$Prepaid insurance,$3,000,],[167,$Bquipiment,$24,000,],[163,$Accumulated depreciation$-$Equipment,,$$7,500$