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 $ 3,800 Accounts Receivable 9,500 Accumulated Depreciation 3,800 Common Stock 3,400 Cash 3,700 Depreciation Expense 1,300 Dividends 1,800 Equipment 9,000 Income Tax Expense 1,200 Income Taxes Payable 1,200 Rent Expense 1,600 Retained Earnings 4,400 Salaries and Wages Expense 10,400 Service Revenue 20,000 Deferred Revenue 1,900 Required: Prepare the closing entries. Prepare the post-closing trial balance as of December 31, 2022. Prepare the classified balance sheet at December 31, 2022