ElecBooks 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. Amounts in the list of accounts are rounded to the nearest dollar. Assume the year ended on September $30,2020.$

Accounts Payable $ $305$

Accounts Receivable $219$

Accrued Liabilities $382$

Accumulated Depreciation $328$

Cash $335$

Contributed Capital $179$

Depreciation Expense $368$

General and Administrative Expenses $385$

Income Tax Expense $330$

Interest Revenue $120$

Long$-$Term Debt $224$

Other Current Assets $99$

Other Long$-$Lived Assets $545$

Other Operating Expenses $225$

Prepaid Expenses $122$

Property and Equipment $2,226$

Retained Earnings $1,529$

Selling Expenses $2,689$

Service Revenues $6,649$

Short$-$Term Bank Loan $504$

Store Operating Expenses $2,250$

Supplies $630$

Deferred Revenue $203$

general journal worksheet and post$-$closing trial balance