The following is a list of accounts and adjusted amounts for Rollcom, Incorporated, for the fiscal year ended September 30, 2021. The accounts have normal debit or credit balances. Accounts Payable Accounts Receivable Accumulated Depreciation cash Common Stock Equipment Income Tax Expense Notes Payable (long-term) office Expense REnt Expense Recained Earninas Salaries and Wages Expense DaLes Revenue Suppli $ 39,100 00,500 21,500 80,300 94,800 90,700 10,500 1500 6,300 164,200 99,900 128,700 325,600 35,200 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.)