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 Accumulated Depreciation 601 301 901 Cash 301 Comfmon Stock Deferred Revenue 201 201 Depreciation Expense Equipment Income Tax Expense Interest Revenue Notes Payable (long-term) Notes Payable (short-term) Prepaid Rent Rent Expense Retained Earnings Salaries and Wages Expense Service Revenue 301 3,201 301 101 281 501 101 401 1,501 2,201 6,203 501 Supplies Supplies Expense Travel Expense 201 2,601 Journal entry worksheet 1 Record the closing entry required at September 30, 2018. Note: Enter debits before credits. Credit Debit General Journal Date Sep 30, 2018