Required information [ 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 $ 591 Accounts Receivable 291 Accumulated Depreciation 891 Cash 291 Common Stock 191 Deferred Revenue 191 Depreciation Expense 291 Equipment 3 191 Income Tax Expense 291 Interest Revenue 191 Notes Payable (long-term) 191 Notes Payable (short-term) 491 Prepaid Rent 91 Rent Expense 391 Retained Earnings 1,491 Salaries and Wages Expense 2, 191 Service Revenue 6,173 Supplies 491 Supplies Expense 191 Travel Expense 2, 591 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.)