4-4J [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 Accumulated Depreciation Cash Common Stock Deferred Revenue Depreciation Expense $ 607 307 907 307 207 207 307 Equipment Income Tax Expense Interest Revenue 3,207 307 107 Notes Payable (long-term) 207 Notes Payable (short-term) 507 Prepaid Rent 107 Rent Expense 407 Retained Earnings 1,507 Salaries and Wages Expense 2,207 Service Revenue 6,221 507 Supplies Supplies Expense 207 Travel Expense 2,607 DAA-1 All Dart 2 S < Prev 9 10 of 10 Next > PA4-1 (Algo) Part 2 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 Record the closing entry required at September 30, 2021, Notes Enter debits before credits. Date General Journal Debit Credit September 30, 2021 Sales Revenue 2.207 Supplies Expense 207 2.007 Travel Expense 0.021 Service Revenue Interest Revenue Retained Earnings Depreciation Expense Income Tax Expense Rent Expense 107 1.507 307 307 407 312