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The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. Credit Debit $18,000 8,200 2,000 23,000 $ 6,500 -485 39,600 No. Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation Equipment 307 Common stock 318 Retained earnings 319 Dividends 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals 6,000 49,400 2,000 28,800 2,075 3,310 1,630 $ 95,015 $95,015 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: The Retained Earnings account balance was $39,600 on December 31 of the prior year. No Date General Journal Credit Debit 49,400 Dec 31 Services revenue Income summary 49,400 2 Dec 31 37,815 Income summary Depreciation expense-Equipment Salaries expense Insurance expense 2,000 28,800 2,075 3,310 1,630 Rent expense Supplies expense 3 | Dec 31 95,015 Income summary Accumulated depreciation-Equipment Common stock Retained earnings 6,500 X -485 X 39,600 X 49,400 X Services revenue Dec 31 Retained earnings 39,600 X Dividends 6,000