The following adjusted trial balance contains the accounts and balances of Cruz

The following adjusted trial balance contains the accounts and balances of Cruz Company as of December 31 2013 the end of its fiscal
year.

Prepare the December 31 2013 closing entries for Cruz Company. Assume the account number for Income Summary is 901.

Transaction List:

a) Record the entry to close revenue account (s).

b) Record the entry to close expense account (s).

c) Record the entry to close the income summary account.

d) Record the entry to close the withdrawals account.

Prepare the December 31 2013 post-closing trial balance for Cruz Company.