The alphabetical listing below includes all of the adjusted account balances of Battle Creek, Incorporated as of December 31, 2022. All account balances are normal. Accounts Payable $ 3,600 Accounts Receivable 9,900 Accumulated Depreciation 3,600 Common Stock 3,900 Cash 3,100 Depreciation Expense 1,000 Dividends 1,500 Equipment 10,800 Income Tax Expense 1,400 Income Taxes Payable 1,400 Rent Expense 1,500 Retained Earnings 4,500 Salaries and Wages Expense 7,700 Service Revenue 18,600 Deferred Revenue 1,300 Required: a. Prepare the closing entries. b. Prepare the post-closing trial balance as of December 31, 2022. c. Prepare the classified balance sheet at December 31, 2022.