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 $ 4,000
Accounts Receivable 8,700
Accumulated Depreciation 3,500
Common Stock 2,900
Cash 4,400
Depreciation Expense 1,600
Dividends 1,600
Equipment 10,800
Income Tax Expense 1,400
Income Taxes Payable 1,400
Rent Expense 1,500
Retained Earnings 3,500
Salaries and Wages Expense 5,100
Service Revenue 18,400
Deferred Revenue 1,400

Required:
Prepare the closing entries.
Prepare the post-closing trial balance as of December 31, 2022.
Prepare the classified balance sheet at December 31, 2022.