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 9,600 3,400 2,000 4,600 Accounts Receivable Accunulated Depreciation Common Stock Cash Depreciation Expense pividends Equipment Incone Tax Expense Incone Taxes Payable Rent Expense 1,700 1,800 9,700 1,100 1,100 1,800 4,000 5,900 19,700 2,500 Retained Earnings Salaries and Wages Expense Service Revenue Deferred Revenue 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 bala nce as of December 31, 2018. (Enter all account balances, including any that may carry a zero- balance.) 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 Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Record the entry to close the income summary account. A Record the entry for Dividend declared $1,800. Credit Required A Required B Required C Prepare the post-closing trial balance as of December 31, 2018. (Enter all account balances zero-balance.) BATTLE CREEK, INC. Post-Closing Trial Balance At December 31, 2018 Account Name Debits Credits 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 Required A Required C Required B Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.) BATTLE CREEK, INC. Balance Statement Current Liabilities: Equipment, Net