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 $ 4,900 9,400 3,880 3,800 4,800 1,300 1,200 10,400 1,300 1,300 1,500 4.800 9,900 20,000 1,200 Required: a. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account 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 sign.) Journal entry worksheet ed > Record the entry to close the income summary account. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Required B > Journal entry worksheet Record the entry for Dividend declared $1,200. Note: Enter debits before credits Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal ed BATTLE CREEK, INC. Post Closing Trial Balance At December 31, 2018 Account Name Debits Credits Cash Accounts Receivable Equipment Accumulated Depreciation Accounts Payable Income Tax Payable Deferred Revenue Common Stock 20,000+ Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Income Tax Expense Totals 20.000 $ 0 Required A Required B Regulad Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.) Ded BATTLE CREEK, INC. Balance Statement Current Liabilities: 0 0 Equipment, Net $ 0 0 $