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	$	4,100
Accounts Receivable		9,000
Accumulated Depreciation		4,900
Common Stock		3,900
Cash		3,900
Depreciation Expense		1,300
Dividends		1,000
Equipment		10,500
Income Tax Expense		1,000
Income Taxes Payable		1,000
Rent Expense		1,900
Retained Earnings		3,200
Salaries and Wages Expense		9,500
Service Revenue		18,700
Deferred Revenue		2,300

Required:

1. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)
2. Prepare the post-closing trial balance as of December 31, 2018. (Enter all account balances, including any that may carry a zero-balance.)
3. Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.)