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 Debit Credit 101 Cash 126 Supplies 128 Prepaid Insurance 167 Equipment 168 Accumulated depreciation-Equipment 301 T.Cruz, Capital 302 T. Cruz, Withdrawals 404 Services revenue 612 Depreciation expense-Equipnent 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense s 18,000 11,300 2,000 23,000 6,509 46,864 6,000 32,500 2,000 18,948 1,365 2, 178 1,073 Totals 85,8645 85,86 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 Journal entry worksheet 2 Record the entry to close the withdrawals account. Notei Enter debits before credits. Date Dec 31 General Journal View general journal Clear entry Record entry