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 Accounts Receivable $ 4,500 Accumulated Depreciation Equipment 3,400 Common Stock Cash Depreciation Expense Dividends Equipment Income Tax Expense Income Taxes Payable Rent Expense Retained Earnings Salaries and Wages Expense Service Revenue Unearned Revenue 2,100 3,700 1,900 1,300 10,100 1,400 1,400 1,500 4,700 7,600 18,800 2,200 Required a. Prepare the closing entries (If no entry is required for a transaction/event, select 'No Journal Entry Required in the first account fieid.) Required: a. Prepare the closing entries. (f no entry is requirod for a tronsaction/event, solect "No Required" in the first account field.) Journal entry worksheet 2 Record the entry to close the income summary account. Note: Enter debits before credits General Journal Debit Credit Record entry Clear entry View general journal Prepare the closing entries. (f no entry is roquired for a transaction/event, solect "N Required" in the firet account fiold) a. entries. (If no entry le roquired for a transactionlevent, solect "No Jounal Entry Journal entry worksheet 2 Record the entry for Dividend declared $1,300. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal b. Prepare the post-closing trial balance as of December 31, 2015. (Entor all account balances, including any that may carry a zero balance.) TO'S DANCE STUDIO Post Closing Trial Balance At 31 2015 Account Name Debits Credits Cash Accounts Receivable Equipment Accounts Payable Income Tax Payable Unearned Revenue Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense Income Tax Expense Totals c Prepare the classified balance sheet at Decomber 31, 2015. (Amounts to be deductod should be Indicated by a minus sign) Balanice At December 31, 2015 Assets Liabilities and Stockholders' Equity Current Assets: Liabilities Current Liabilities: Total Current Assets Total Liabilities Equipment, Net Stockholders' Equity Total Stockholders Equity 0 Total Liabilities and Stockholders EquityS Total Assets