[The following information applies to the questions displayed below.]

The following is a list of accounts and amounts for Rollcom, Inc., for the fiscal year ended September 30, 2015. The accounts have normal debit or credit balances.

Accounts Payable	$	39,500
Accounts Receivable		66,900
Accumulated DepreciationEquipment		21,900
Cash		80,700
Common Stock		95,200
Equipment		91,100
Income Tax Expense		10,540
Notes Payable (long-term)		1,540
Office Expense		6,340
Rent Expense		164,600
Retained Earnings		99,860
Salaries and Wages Expense		129,100
Sales Revenue		326,880
Supplies		35,600

rev: 03_21_2017_QC_CS-83370

2.

value: 3.00 points

Required information

Prepare the closing entry required at September 30, 2015. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)