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 thousand dollars. Assume the year ended on September 30, 2017.

Accounts Payable	$	221
Accounts Receivable		191
Accrued Liabilities		354
Accumulated Depreciation		300
Cash		307
Contributed Capital		151
Depreciation Expense		340
General and Administrative Expenses		357
Income Tax Expense		302
Interest Revenue		92
Long-Term Debt		196
Other Current Assets		71
Other Long-Lived Assets		461
Other Operating Expenses		197
Prepaid Expenses		94
Property and Equipment		2,142
Retained Earnings		1,445
Selling Expenses		2,605
Service Revenues		6,369
Short-Term Bank Loan		476
Store Operating Expenses		2,166
Supplies		546
Deferred Revenue		175

Required: 1-a. Prepare an adjusted trial balance at September 30, 2017. (Enter your an

2.Prepare the closing entry required at September 30, 2017. (Enter your answers in thousands. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 3.Prepare a post-closing trial balance at September 30, 2017. (Enter your answers in thousands.)