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 $ 6,000 16,600 6,080 4,000 10,000 2.000 2,000 18,000 2.000 2,000 4,000 6,000 8,000 36,000 2,000 Required: a. Prepare the closing entries. b. Prepare the post-closing trial balance as of December 31, 2018 c. Prepare the classified balance sheet at December 31, 2018 Journal entry worksheet A B > Record the entry for Dividend declared $2,000. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Recordanty Cleanenty Vinceneralioural Journal entry worksheet