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	$	595
Accounts Receivable		295
Accumulated Depreciation		895
Cash		295
Common Stock		195
Deferred Revenue		195
Depreciation Expense		295
Equipment		3,195
Income Tax Expense		295
Interest Revenue		95
Notes Payable (long-term)		195
Notes Payable (short-term)		495
Prepaid Rent		95
Rent Expense		395
Retained Earnings		1,495
Salaries and Wages Expense		2,195
Service Revenue		6,185
Supplies		495
Supplies Expense		195
Travel Expense		2,595

PA4-1 Part 1

Required:

1. 1-a. Prepare an adjusted trial balance at September 30, 2018.