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 $ 591 291 891 291 191 191 291 Equipment Income Tax Expense Interest Revenue 3,191 291 91 Notes Payable (long-term) Notes Payable (short-term) 191 491 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 Required: 1-a. Prepare an adjusted trial balance at September 30, 2021. 1-b. Is the Retained Earnings balance of $1,491 the amount that would be reported on the balance sheet as of September 30, 2021?