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.

$\backslash$table$[[$Accounts Payable,$6,000],[$Accounts Receivable,$16,000],[$Accumulated Depreciation,$6,000],[$Common Stock,$4,000],[$Cash$,10,000],[$Depreciation Expense,$2,000],[$Dividends$,2,000],[$Equipment$,18,000],[$Income Tax Expense,$2,000],[$Income Taxes Payable,$2,000],[$Rent Expense,$4,000],[$Retained Earnings,$6,000],[$Salaries and Wages Expense,$8,000],[$Service Revenue,$36,000],[$Deferred Revenue,$2,000]]$

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 C

Prepare the closing entries. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

Journal entry worksheet

A B

Record the entry for closing the revenue and expense accounts.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[1,,,]]$