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 Accounts Receivable Accumulated Depreciation Cash Common Stock Deferred Revenue Depreciation Expense $ 610 310 910 310 210 210 310 Equipment 3,210 Income Tax Expense 310 Interest Revenue 110 Notes Payable (long-term) 210 Notes Payable (short-term) 510 Prepaid Rent 110 Rent Expense 410 Retained Earnings 1,510 Salaries and Wages Expense 2,210 Service Revenue 6,230 Supplies 510 Supplies Expense 210 Travel Expense 2,610