8 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 Accounts Receivable Accumulated Depreciation Common Stock Cash Depreciation Expense Dividends Equipment $ 3,900 9,200 3,700 3,000 3,900 1,700 1,300 10,700 Income Tax Expense 1,700 Income Taxes Payable 1,700 Rent Expense 1,900 Retained Earnings 4,500 Salaries and Wages Expense 7,600 Service Revenue Deferred Revenue 19,700 1,500 Required: a. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) b. Prepare the post-closing trial balance as of December 31, 2018. (Enter all account balances, including any that may carry a zero- balance.) c. Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.) Complete this question by entering your answers in the tabs below. Required A Required B Required C