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 Prepare the closing entry required at September 30, 2021. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.