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 debitor credit balances. Assume the year ended on September 30, 2018. Accounts Payable Accounts Receivable Accumulated Depreciation Cash Common Stock Deferred Revenue Depreciation Expense Equipment Income Tax Expense Interest Revenue Notes Payable (long-term) Notes Payable (short-term) Prepaid Rent Rent Expense Retained Earnings Salarien and Wages Expense Service Revenue Supplies Supplies Expense Travel Expenne $ 594 294 894 294 194 194 294 3,194 294 94 194 494 94 394 1,494 2,194 6,182 494 194 2,594 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.) Journal entry worksheet