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 debitor credit balances. Amounts in the list of accounts are rounded to the nearest thousand dollars. Assume the year ended on September 30, 2017 Accounts Payable Accounts Receivable Accrued Liabilities Accumulated Depreciation Cash Contributed Capital Depreciation Expense General and Administrative Expenses Income Tax Expense Interest Revenue Long-Term Debt Other Current Assets Other Long-Lived Assets Other Operating Expenses Prepaid Expenses Property and Equipment Retained Earnings Selling Expenses Service Revenues Short-Term Bank Loan Store Operating Expenses Supplies Deferred Revenue $ 221 191 354 300 307 151 340 357 302 92 196 71 461 197 94 2,142 1,445 2,605 6,369 476 2,166 546 175 as Required: 1-a. Prepare an adjusted trial balance at September 30, 2017. (Enter your answers in thousands.) ELECBOOKS CORPORATION Adjusted Trial Balance At September 30, 2017 (in thousands) Requirea: 1-a. Prepare an adjusted trial balance at September 30, 2017. (Enter your answers Credit 221 ELECBOOKS CORPORATION Adjusted Trial Balance At September 30, 2017 (in thousands) Account Titles Debit Cash $ 307 191 Accounts receivable 546 Supplies 71 Other current assets Property and equipment 2,142 461 Other long-lived assets Accounts payable Short-term bank loan Accrued liabilities Long-term debt Accumulated depreciation Depreciation expense 340 General and administrative expenses 357 Income tax expense 302 Other operating expenses 197 Prepaid expenses 94 Selling expenses 2,605 Store operating expenses 2,166 interest revenue Service revenues Deferred revenue 476 354 196 300 92 6,369 175 Prepare the closing entry requireu al September 30, 2017. (enter your answers in thousanus. Ir no entry is requirea ror a nsaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet