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, 2015.

Accounts Payable$604 Accounts Receivable 304 Accumulated DepreciationEquipment 904 Cash 304 Common Stock 204 Depreciation Expense 304 Equipment 3,204 Income Tax Expense 304 Interest Revenue 104 Notes Payable (long-term) 204 Notes Payable (short-term) 504 Prepaid Rent 104 Rent Expense 404 Retained Earnings 1,504 Salaries and Wages Expense 2,204 Service Revenue 6,212 Supplies 504 Supplies Expense 204 Travel Expense 2,604 Unearned Revenue 204

Prepare the closing entry required at September 30, 2015. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. ( record the closing entries for transferring revenues and expenses.)

3.	Prepare a post-closing trial balance at September 30, 2015.