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

1. Prepare an adjusted trial balance at September 30, 2015.

2. Prepare the closing entry required at September 30, 2015. 3. Prepare a post-closing trial balance at September 30, 2015.