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 Income Tax Expense Income Taxes Payable. Rent Expense Retained Earnings Salaries and Wages Expense Service Revenue. Deferred Revenue $ 3,000 8,600 4,100 2,700 3,600 1,800 1,600 10,700 1,200 1,200 1,100 4,600 9,100 19,100 3,000 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.