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 Accounts Receivable $ 3,400 9,300 3,300 Accumulated Depreciation Common Stock 2,300 Cash 4,300 Depreciation Expense 1,500 Dividends 1,100 Equipment 10,400 1,100 Income Tax Expense Income Taxes Payable 1,100 Rent Expense 1,200 Retained Earnings 4,500 Salaries and Wages Expense Service Revenue 5,800 18,700 Deferred Revenue 1,400 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, 2018. (Enter all account balances, including any that may carry a zero- balance.) c. Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.) I View transaction list No A B Transaction 1 2 View journal entry worksheet Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Income Tax Expense Retained Earnings Retained Earnings Dividends General Journal Debit 18,700 1,100 Credit 5,800 1,200 1,500 1,100 9,000 1,100 ? 3 zero-balance.) Cash Accounts Receivable Equipment Accumulated Depreciation Accounts Payable Income Tax Payable Deferred Revenue Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Income Tax Expense Totals BATTLE CREEK, INC. Post-Closing Trial Balance At December 31, 2018 Account Name. $ Debits 4,300 9,300 10,400 $ 0 0 0 0 24,000 $ $ 3 Saved Help Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign BATTLE CREEK, INC. Balance Statement At December 31, 2018 Assets Liabilities and Stockholders' Equity Current Assets Liabilities Cash 4,300 Current Liabilities Accounts Receivable 9,300 Total Current Assets 13,600 Equipment, Net Stockholders' Equity Accumulated Depreciation Common Stock Equipment Retained Earnings Accounts Receivable Total Stockholders' Equity $ 13,600 Total Liabilities and Stockholders' Equity $ Accounts Payable Income Tax Payable Deferred Revenue Total Liabilities $ 0 0 0