The following is a list of accounts and adjusted amounts for Rollcom, Inc., for the fiscal year ended September 30, 2018. The accounts have normal debit or credit balances.

Accounts Payable	$	39,300
Accounts Receivable		66,700
Accumulated Depreciation		21,700
Cash		80,500
Common Stock		95,000
Equipment		90,900
Income Tax Expense		10,520
Notes Payable (long-term)		1,520
Office Expenses		6,320
Rent Expense		164,400
Retained Earnings		99,880
Salaries and Wages Expense		128,900
Sales Revenue		326,240
Supplies		35,400

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.)

Journal entry worksheet Record the closing entry on September 30, 2018. Note: Enter debits before credits. Date General Journal Debit Credit Sep 30 Record entry Clear entry View general journal