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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	$ 610
Accounts Receivable	310
Accumulated Depreciation	910
Cash	310
Common Stock	210
Deferred Revenue	210
Depreciation Expense	310
Equipment	3,210
Income Tax Expense	310
Interest Revenue	110
Notes Payable (long-term)	210
Notes Payable (short-term)	510
Prepaid Rent	110
Rent Expense	410
Retained Earnings	1,510
Salaries and Wages Expense	2,210
Service Revenue	6,230
Supplies	510
Supplies Expense	210
Travel Expense	2,610

1. 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.)

Journal entry worksheet Record the closing entry required at September 30, 2021. Note: Enter debits before credits