Exercise 4-9 Preparing closing entries and a post-closing trial balance LO P2, P3 The following adjusted trial balance contains the accounts and balances of Cruz Company as of December 31, 2017, the end of its fiscal year. Account Title Debit Credit 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 69 Accumulated depreciation- 100 Equipment 301 T. Cruz, Capital 302 T. Cruz, Withdrawals 404 Services revenue Depreciation expense- 612 Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense 18,000 14,700 2,000 23,000 $6,500 50, 345 6,000 32,200 2,000 18,773 1,352 2,157 1,063 Totals 89,045 89.045 1. Prepare the December 31, 2017, closing entries for Cruz Company. Assume the account number for Income Summary is 901 2. Prepare the December 31, 2017, post-closing trial balance for Cruz Company Complete this questions by entering your answers in the tabs below. Required Required Prepare the December 31, 2017, closing entries for Cruz Company. Assume the account number for Income Summary is 901. View transaction list Journal entry worksheet