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 $ 3,200 Accounts Receivable 9,000 Accumulated Depreciation 4,400 Common Stock 2,000 Cash 4,300 Depreciation Expense 1,000 Dividends 1,500 Equipment 10,000 Income Tax Expense 1,200 Income Taxes Payable 1,200 Rent Expense 1,600 Retained Earnings 3,500 Salaries and Wages Expense 6,300 Service Revenue 18,200 Deferred Revenue 2,400 Required: Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Prepare the post-closing trial balance as of December 31, 2018. (Enter all account balances, including any that may carry a zero-balance.) Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.)