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	$	6,000
Accounts Receivable		16,000
Accumulated Depreciation		6,000
Common Stock		4,000
Cash		10,000
Depreciation Expense		2,000
Dividends		2,000
Equipment		18,000
Income Tax Expense		2,000
Income Taxes Payable		2,000
Rent Expense		4,000
Retained Earnings		6,000
Salaries and Wages Expense		8,000
Service Revenue		36,000
Deferred Revenue		2,000

Required:

Prepare the closing entries.