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 $ 4,400 Accounts Receivable. 8,700 Accumulated Depreciation Common Stock 4,500 3,000 Cash 3,900 Depreciation Expense 1,500 Dividends 1,600 Equipment 9,900 Income Tax Expense 1,600 Income Taxes Payable 1,600 Rent Expense 1,500 Retained Earnings 4,800 Salaries and Wages Expense 12,300 Service Revenue 19,800 Deferred Revenue 2,900 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 R View transaction list Journal entry worksheet A B >