The alphabetical listing below includes all of the adjusted account balances of T.O.s Dance Studio as of December 31, 2015. All account balances are normal. Accounts Payable $ 3,300 Accounts Receivable 8,100 Accumulated DepreciationEquipment 4,100 Common Stock 2,500 Cash 3,500 Depreciation Expense 1,100 Dividends 1,900 Equipment 9,100 Income Tax Expense 1,600 Income Taxes Payable 1,600 Rent Expense 1,100 Retained Earnings 4,800 Salaries and Wages Expense 10,500 Service Revenue 19,200 Unearned Revenue 1,400 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.) Journal entry worksheet--

b.	Prepare the post-closing trial balance as of December 31, 2015. (Enter all account balances, including any that may carry a zero-balance.) c.Prepare the classified balance sheet at December 31, 2015. (Amounts to be deducted should be indicated by a minus sign.)