The alphabetical listing below includes all of the adjusted account balances of Battle Creek, Incorporated as of December 31, 2022. All account balances are normal. Accounts Payable Accounts Receivable t Accumulated Depreciation Common Stock Cash Depreciation Expense Dividends Equipment Income Tax Expense Income Taxes Payable $ 4,000 9,000 3,400 3,800 4,700 1,100 1,500 10,300 1,500 1,500 Rent Expense 1,100 Retained Earnings 4.700 Salaries and Wages Expense 7,300 Service Revenue 18,000 Deferred Revenue 1,100 Required: a. Prepare the closing entries. b. Prepare the post-closing trial balance as of December 31, 2022. c. Prepare the classified balance sheet at December 31, 2022. 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 Hat Journal entry worksheet Record the entry for closing the dividend account