The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. Account Title Debit Credit 101 Cash $ 18,000 126 Supplies 10,500 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation—Equipment $ 6,500 301 A. Cruz, Capital 43,120 302 A. Cruz, Withdrawals 6,000 404 Services revenue 43,200 612 Depreciation expense—Equipment 2,000 622 Salaries expense 25,186 637 Insurance expense 1,814 640 Rent expense 2,894 652 Supplies expense 1,426 Totals $ 92,820 $ 92,820 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: A. Cruz, Capital was $43,120 on December 31 of the prior year.