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 Accumulated Depreciation Common Stock Cash Depreciation Expense Dividends Equipment $ 3,400 9,800 3,900 2,300 4,700 1,300 1,500 9,900 Income Tax Expense 1,400 Income Taxes Payable 1,400 Rent Expense 1,400 Retained Earnings 3,600 Salaries and Wages Expense 5,800 Service Revenue Deferred Revenue 18,700 2,500 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 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 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 Journal entry worksheet A B Record the entry to close the income summary account. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < A B Record the entry for Dividend declared $1,500. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal Complete this question by entering your answers in the tabs below. Required A Required B Required C Prepare the post-closing trial balance as of December 31, 2018. (Enter all account balances, including any that may carry a zero-balance.) Cash BATTLE CREEK, INC. Post-Closing Trial Balance At December 31, 2018 Account Name Debits Credits 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 $ 0 $ 0 < Required A Required C > Complete this question by entering your answers in the tabs below. Required A Required B Required C Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.) BATTLE CREEK, INC. Equipment, Net Balance Statement 0 Current Liabilities: 0 0 $ 0 $ 0 < Required B Required C >