Exercise 4-9 (Algo) Preparing closing entries and a post-closing trial balance LO P2 Following are accounts and year-end adjusted balances of Cruz Company as of December 31. Number Account Title Debit Credit 101 Cash $ 18,000 126 Supplies 9,600 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciationEquipment $ 6,500 301 A. Cruz, Capital 44,832 302 A. Cruz, Withdrawals 6,000 403 Services revenue 33,700 612 Depreciation expenseEquipment 2,000 622 Salaries expense 19,647 637 Insurance expense 1,415 640 Rent expense 2,258 652 Supplies expense 1,112 Totals $ 85,032 $ 85,032 Prepare the December 31 closing entries. The account number for Income Summary is 901. Prepare the December 31 post-closing trial balance