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	$ 593
Accounts Receivable	293
Accumulated Depreciation	893
Cash	293
Common Stock	193
Deferred Revenue	193
Depreciation Expense	293
Equipment	3,193
Income Tax Expense	293
Interest Revenue	93
Notes Payable (long-term)	193
Notes Payable (short-term)	493
Prepaid Rent	93
Rent Expense	393
Retained Earnings	1,493
Salaries and Wages Expense	2,193
Service Revenue	6,179
Supplies	493
Supplies Expense	193
Travel Expense	2,593

2. 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.)