NumberAccount Title Debit Credit101 Cash$ 18,000 126 Supplies 8,900 128 Prepaid insurance 2,000 167Equipment 23,000 168 Accumulated depreciation—Equipment $ 6,50030 1 A. Cruz, Capital 41,657302 A. Cruz, Withdrawals 6,000 403 Services revenue 42,700612 Depreciation expense—Equipment 2,000 622Salaries expense 24,894 637 Insurance expense 1,793 640 Rent expense 2,861 652 Supplies expense 1,409 Totals$ 90,857$ 90,857 1. Prepare the December 31 closing entries. The account number for Income Summary is 901.2. Prepare the December 31 post-closing trial balance. Note: The A. Cruz Capital account balance was $41,657 on December 31 of the prior year.