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 $ 605 305 905 305 205 205 305 Equipment 3,205 Income Tax Expense 305 Interest Revenue 105 Notes Payable (long-term) 205 Notes Payable (short-term) 505 Prepaid Rent 105 Rent Expense 405 Retained Earnings 1,505 Salaries and Wages Expense 2,205 Service Revenue 6,215 Supplies 505 Supplies Expense Travel Expense 205 2,605 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.)