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, 2018. Accounts Payable Accounts Receivable 596 296 Accumulated Depreciation 896 Cash 296 Common Stock 196 Deferred Revenue 196 Depreciation Expense Equipment Income Tax Expense 296 3,196 296 Interest Revenue 96 Notes Payable long-term) Notes Payable (short-term) Prepaid Rent Rent Expense Retained Earnings Salaries and Wages Expense 196 496 96 396 1,496 2,196 6,188 Service Revenue Supplies Supplies Expense Travel Expense 496 196 2,596 2. Prepare the closing entry required at September 30, 2018. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 Record the closing entry required at September 30, 2018. Note: Enter debits before credits Date General Journal Debit Credit Sep 30, 2018 3. Prepare a post-closing trial balance at September 30, 2018. STARBOOKS CORPORATION Post-closing Trial Balance Account Titles Debit Credit Cash Accounts Receivable Supplies Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Deferred Revenue Notes Payable (short-term) Notes Payable (long-term) Common Stock Retained Earnings Service Revenue Interest Revenue Travel Expense Salaries and Wages Expense Rent Expense Depreciation Expense Supplies Expense Income Tax Expense