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	$ 590
Accounts Receivable	290
Accumulated Depreciation	890
Cash	290
Common Stock	190
Deferred Revenue	190
Depreciation Expense	290
Equipment	3,190
Income Tax Expense	290
Interest Revenue	90
Notes Payable (long-term)	190
Notes Payable (short-term)	490
Prepaid Rent	90
Rent Expense	390
Retained Earnings	1,490
Salaries and Wages Expense	2,190
Service Revenue	6,170
Supplies	490
Supplies Expense	190
Travel Expense	2,590

Required: 1-a. Prepare an adjusted trial balance at September 30, 2021. 1-b. Is the Retained Earnings balance of $1,490 the amount that would be reported on the balance sheet as of September 30, 2021?