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. 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 Expenso Service Revenue Deferred Revenge $ 4,100 8,800 4,900 3,300 4,900 1,700 1.800 9,400 2,000 2,000 1,700 3,200 9,200 19,500 2.500 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 B Required Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Vlow transaction et Journal entry worksheet A B > Record the entry for closing the revenue and expense accounts Note Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general Journal Required B5 Required A Required B Required Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the entry for closing the dividend account Note: Enter debits before credits General Journal Debit Credit Transaction 2 Record entry Clear entry View general Journal Ranud Required B > Required a Required B Required Prepare the post-closing trial balance as of December 31, 2022. BATTLE CREEK, INCORPORATED Post-Closing Trial Balance At December 31, 2022 Account Name Debits Credits Cash Accounts Receivable Equipment Accumulated Depreciation Accounts Payable Income Tax Payable Deferred Revenue Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Income Tax Expense Totals Required A Required B Required Prepare the classified balance sheet at December 31, 2022. (Amounts to be deducted should be indicated by a minus sign.) BATTLE CREEK, INCORPORATED Balance Statement Current Liabilities: Equipment, Net