Starbooks Corporation provides an online bookstore for electronic books. The following is a simplified list of accounts and amounts reported in its accounting records. The accounts have normal debit or credit balances. Assume the year ended on September 30, 2015.

Required:
1. Prepare an adjusted trial balance at September 30, 2015. Is the Retained Earnings balance of $1,500 the amount that would be reported on the balance sheet as of September 30, 2015?
2. Prepare the closing entry required at September 30, 2015.
3. Prepare a post-closing trial balance at September 30, 2015.