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 $ 4,689 9,789 3.500 2,480 4.9ee 1,000 1,500 9.380 1.589 1. see 1,48e 4,700 8. 180 18,380 2,48e Required: a. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Requlred" In the first account field.) b. Prepare the post-closing trial balance as of December 31, 2018. (Enter all account balances, Including any that may carry a zero- balance.) c. Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be Indicated by a minus slgn.) 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 Required A Required B Required C Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.) BATTLE CREEK, INC. Balance Statement Current Liabilities: Equipment. Net