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 $ $592$

Accounts Receivable $292$

Accumulated Depreciation $892$

Cash $292$

Common Stock $192$

Deferred Revenue $192$

Depreciation Expense $292$

Equipment $3,192$

Income Tax Expense $292$

Interest Revenue $92$

Notes Payable $($long$-$term$)192$

Notes Payable $($short$-$term$)492$

Prepaid Rent $92$

Rent Expense $392$

Retained Earnings $1,492$

Salaries and Wages Expense $2,192$

Service Revenue $6,176$

Supplies $492$

Supplies Expense $192$

Travel Expense $2,592$

Prepare the closing entry required at September $30,2021.($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$