Below is an alphabetical listing of all of the accounts for T.O.'s Dance Studio on 12/31/14. Assume all adjustments have been made and all balances are "normal".

Account	Balance
Accounts Payable	4,100
Accounts Receivable	8,900
Accumulated DepreciationEquip.	4,400
Contributed Capital	2,900
Cash	4,300
Depreciation Expense	1,700
Dividends Declared	1,700
Equipment	9,800
Income Tax Expense	1,200
Income Taxes Payable	1,200
Service Revenue	20,000
Rent Expense	1,900
Retained Earnings (as of 1/1/14)	4,500
Unearned Revenue	2,500
Wages Expense	10,100

a.

Prepare closing entries for T.O.s Dance Studio. (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 for T.O.s Dance Studio.

c.	Prepare the classified balance sheet for T.O.s Dance Studio. (Amounts to be deducted should be indicated by a minus sign.)