[The following information applies to the questions displayed below.] 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 Equipment $ 608 308 908 308 208 208 308 3,208 Income Tax Expense Interest Revenue 308 108 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 200 2,608 Travel Expense 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.)