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 $ 3,600
Accounts Receivable 8,900
Accumulated Depreciation 3,000
Common Stock 3,100 Cash 3,800
Depreciation Expense 1,800
Dividends 1,400
Equipment 10,100
Income Tax Expense 1,600
Income Taxes Payable 1,600
Rent Expense 1,500
Retained Earnings 4,400
Salaries and Wages Expense 6,900
Service Revenue 18,100
Deferred Revenue 2,200

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.)