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

$ 3,800

Accounts Receivable

9,000

Accumulated DepreciationEquipment

4,700

Common Stock

3,300

Cash

5,000

Depreciation Expense

1,600

Dividends

1,600

Equipment

9,900

Income Tax Expense

1,300

Income Taxes Payable

1,300

Rent Expense

1,300

Retained Earnings

3,400

Salaries and Wages Expense

8,200

Service Revenue

19,600

Unearned Revenue

1,800

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, 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.)