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 $ 4,600 0,800 4,400 3,900 3,500 1,200 1,100 10,100 Income Tax Expense 1,500 Income Taxes Payable 1,500 Rent Expense 1,100 Retained Earnings 4,300 Salaries and Mages Expense 13,100 Service Revenue Deferred Revenue 19,000 2,700 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.)