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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, 2018.

Accounts Payable	$	608
Accounts Receivable		308
Accumulated Depreciation		908
Cash		308
Common Stock		208
Deferred Revenue		208
Depreciation Expense		308
Equipment		3,208
Income Tax Expense		308
Interest Revenue		108
Notes Payable (long-term)		208
Notes Payable (short-term)		508
Prepaid Rent		108
Rent Expense		408
Retained Earnings		1,508
Salaries and Wages Expense		2,208
Service Revenue		6,224
Supplies		508
Supplies Expense		208
Travel Expense		2,608
1-a. Prepare an adjusted trial balance at September 30, 2018. Prepare the closing entry required at September 30, 2018. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Prepare a post-closing trial balance at September 30, 2018.