10points

Item 9

The alphabetical listing below includes all of the adjusted account balances of Battle Creek, Inc. as of December 31, 2018. All account balances are normal.

Accounts Payable	$	3,500
Accounts Receivable		9,200
Accumulated Depreciation		3,600
Common Stock		2,100
Cash		3,700
Depreciation Expense		1,500
Dividends		1,600
Equipment		10,900
Income Tax Expense		1,800
Income Taxes Payable		1,800
Rent Expense		1,400
Retained Earnings		4,400
Salaries and Wages Expense		6,500
Service Revenue		19,100
Deferred Revenue		2,100

Required:

1. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)
2. Prepare the post-closing trial balance as of December 31, 2018. (Enter all account balances, including any that may carry a zero-balance.)
3. Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.)