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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 a post-closing trial balance at September 30, 2021.

\begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ STARBOOKS CORPORATION } \\ \multicolumn{1}{|c|}{ Account Titles } & Debit & Credit \\ \hline Cash & & \\ \hline Accounts Receivable & & \\ \hline Supplies & & \\ \hline Prepaid Rent & & \\ \hline Equipment & & \\ \hline Accumulated Depreciation & & \\ \hline Accounts Payable & & \\ \hline Deferred Revenue & & \\ \hline Notes Payable (short-term) & & \\ \hline Notes Payable (long-term) & & \\ \hline Common Stock & & \\ \hline Retained Earnings & & \\ \hline Service Revenue & & \\ \hline Interest Revenue & & \\ \hline Travel Expense & & \\ \hline Salaries and Wages Expense & & \\ \hline Rent Expense & & \\ \hline Depreciation Expense & & \\ \hline Supplies Expense & & \\ \hline Income Tax Expense & & \\ \hline \multicolumn{1}{|c|}{ Totals } & & \\ \hline \end{tabular}