The Alphabetical Listing Below Includes All of the Adjusted Account

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.
$\begin{array}{lr}\text { Accounts Payable } & \$, 000 \\\text { Accounts Receivable } & 16,000 \\\text { Accumulated Depreciation } & 6,000 \\\text { Common Stock } & 4,000 \\\text { Cash } & 10,000 \\\text { Depreciation Expense } & 2,000 \\\text { Dividends } & 2,000 \\\text { Equipment } & 18,000 \\\text { Income Tax Expense } & 2,000 \\\text { Income Taxes Payable } & 2,000 \\\text { Rent Expense } & 4,000 \\\text { Retained Earnings } & 6,000 \\\text { Salaries and Wages Expense } & 8,000 \\\text { Service Revenue } & 36,000 \\\text { Deferred Revenue } & 2,000\end{array}$ Required:
Part a.Prepare the closing entries.
Part b.Prepare the post-closing trial balance as of December 31,2018.
Part c.Prepare the classified balance sheet at December 31,2018.