the December 31 closing entries. The account number for Income Summary is 901. 2. Prepare the December 31 post-closing trial balance. Note: The Retained Earnings account balance was $36, of the

prior year. Complete this questions/nFollowing are accounts and year-end adjusted balances of Cruz Company as of Decem Number Account Title 101 Cash 126 128 167 Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment Common stock Retained earnings Dividends Services revenue 168 307 318 319 403 612 Depreciation expense-Equipment Salaries expense 622 637 Insurance expense 640 652 Rent expense Supplies expense Totals 1. Prepare the December 20 Debit $ 18,000 8,600 2,000 23,000 6,000 2,000 24, 136 1,739 2,774 1,366 $ 89,615 Credit $ 6,500 5,115 36,600 41,400 $ 89,615