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	$	591
Accounts Receivable		291
Accumulated Depreciation		891
Cash		291
Common Stock		191
Deferred Revenue		191
Depreciation Expense		291
Equipment		3,191
Income Tax Expense		291
Interest Revenue		91
Notes Payable (long-term)		191
Notes Payable (short-term)		491
Prepaid Rent		91
Rent Expense		391
Retained Earnings		1,491
Salaries and Wages Expense		2,191
Service Revenue		6,173
Supplies		491
Supplies Expense		191
Travel Expense		2,591

3. Prepare a post-closing trial balance at September 30, 2018.