he 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 Income Tax Expense Income Taxes Payable Rent Expense Retained Earnings Salaries and Wages Expense Service Revenue Deferred Revenue $ 3,300 8,700 4,100 2,900 3.500 1.600 1. See 18.20 1,700 1.700 1.369 4,200 7.989 19. 160 1. 100 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.) 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 Prepare the dosing entries. (If no entry is required for a transaction/event, select 'No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet Journal entry worksheet Record the entry to close the income summary account. Note: Enter debits before credits. Transaction General Journal Debit Credit View transaction list Journal entry worksheet Record the entry for Dividend declared $1,500. Note: Enter debits before credits. Transaction General Journal Debit Credit BATTLE CREEK, INC. Post-Closing Trial Balance At December 31, 2018 Debits Credits Account Name Cash Accounts Receivable Equipment Accumulated Depreciation Accounts Payable Income Tax Payable Deferred Revenue Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Income Tax Expense Totals BATTLE CREEK, INC. Balance Statement Current Liabilities Equipment, Net