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. $ 4,800 9,600 3,400 2,900 Accounts Payable Accounts Receivable Accumulated Depreciation Common Stock Cash 4,500 1,200 1,300 9,500 Depreciation Expense Dividends Equipment Income Tax Expense Income Taxes Payable Rent Expense Retained Earnings Salaries and Wages Expense 1,500 1,500 1,300 3,800 7,000 18,100 1,400 Service Revenue Deferred Revenue 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.)