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 Accounts Receivable Accumulated Depreciation Cash Common Stock Deferred Revenue Depreciation Expense Equipment $ 601 301 901 301 201 201 301 3,201 Income Tax Expense 301 Interest Revenue 101 Notes Payable (long-term) 201 Notes Payable (short-term) 501 Prepaid Rent 101 Rent Expense 401 Retained Earnings 1,501 Salaries and Wages Expense 2,201 6,203 Supplies 501 Service Revenue Supplies Expense Travel Expense 201 2,601 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.) Journal entry worksheet 1 Record the closing entry required at September 30, 2021. Note: Enter debits before credits. Date September 30, 2021 General Journal Debit Credit >