12 Part 2 of 3 [The following information applies to the questions displayed below] 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, 2021. Accounts Payable Accounts Receivable $597 297 4 points Skipped Accumulated Depreciation 897 Cash 297. Common Stock 197 Deferred Revenue 197 Depreciation Expense 297 Equipment 3,197 Income Tax Expense 297 Interest Revenue 97 Notes Payable (long-term), 197 eBook Notes Payable (short-term) 497 Prepaid Rent 97 References Rent Expense 397 Retained Earnings 1,497 Salaries and Wages Expense 2,197 Service Revenue 6,191 Supplies 497 Supplies Expense 197 Travel Expense 2,597 2. Prepare the closing entry required at September 30, 2021. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet