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	$	600
Accounts Receivable		300
Accumulated DepreciationEquipment		900
Cash		300
Common Stock		200
Depreciation Expense		300
Equipment		3,200
Income Tax Expense		300
Interest Revenue		100
Notes Payable (long-term)		200
Notes Payable (short-term)		500
Prepaid Rent		100
Rent Expense		400
Retained Earnings		1,500
Salaries and Wages Expense		2,200
Service Revenue		6,200
Supplies		500
Supplies Expense		200
Travel Expense		2,600
Unearned Revenue		200

References

Section BreakPA4-1 Preparing a Trial Balance, Closing Journal Entry, and Post-Closing Trial Balance [LO 4-3, LO 4-5]