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	$	38,600
Accounts Receivable		66,000
Accumulated DepreciationEquipment		21,000
Cash		79,800
Common Stock		94,300
Equipment		90,200
Income Tax Expense		10,450
Notes Payable (long-term)		1,450
Office Expense		6,250
Rent Expense		163,700
Retained Earnings		99,750
Salaries and Wages Expense		128,200
Sales Revenue		324,200
Supplies		34,700

Prepare the closing entry required at September 30, 2015.

Prepare a post-closing trial balance at September 30, 2015.