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 $4,800 9,600 3,200 2,100 3,800 1,700 1, Accumulated Depreciation Common Stock Cash Depreciation Expense Dividends 1,200 Income Tax xpense Income Taxes Payable Rent Expense Retained Earnings Salaries and Wages Expense 1,200 1,300 3,000 5,400 18,100 1,700 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 balance as of December 31, 2018. (Enter all account balances, including any that may carry balance.) c. Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.) zero- Journal entry worksheet A B Record the entry to close the income summary account. Note: Enter debits before credits. General Journal Transaction Debit Credit 1 Record entry Clear entry View general journal Journal entry worksheet Record the entry for Dividend declared $1,500. Note: Enter debits before credits Credit Transaction General Journal Debit 2 Record entry Clear entry View general journal of December 31, 2018. (Enter all account balances, including any that may carry a Prepare the post-closing trial balance as 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 0 $ 0 Totals 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: 0 0 Equipment, Net 0 $ 0 $ 0