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 Accumulated DepreciationEquipment 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 $ 4,800 9,000 3,100 3,700 4,900 1,200 1.500 9,200 1,700 1,700 1,000 3,900 9,700 18,700 2,300 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.) View transaction list Journal entry worksheet Record the entry to close the income summary account. Journal entry worksheet Record the entry to close the income summary account. Note: Enter debits before credits. Transaction Debit Credit General Journal Service Revenue Depreciation Expense Income Tax Expense Rent Expense Salaries and Wages Expense Retained Earnings Record entry Clear entry View general journal b. Prepare the post-closing trial balance as of December 31, 2015. (Enter all account balances, including any that may carry a zero-balance.) T.O's DANCE STUDIO Post-Closing Trial Balance At December 31, 2015 Account Name Debits Credits Cash Accounts Receivable Equipment Accumulated DepreciationEquipment Accounts Payable Income Tax Payable Unearned Revenue Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Income Tax Expense Totals $ 0 $ 0 c. Prepare the classified balance sheet at December 31, 2015. (Amounts to be deducted should be indicated by a minus sign.) T.O's DANCE STUDIO Balance Statement 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 Total Assets 0 Total Liabilities and Stockholders' Equity