1. Prepare the closing entry required at September 30,2020. 2. Prepare a post-closing trial balance at September 30,2020

ElecBooks Corporation provides an online bookstore for electronic books. The following is a simplified list of accounts and amounts reported in its accounting records. The accounts have normal debit or credit balances. Amounts in the list of accounts are rounded to the nearest thousand dollars. Assume the year ended on September 30, 2020. Accounts Payable Accounts Receivable Accrued Liabilities Accumulated Depreciation Cash Contributed Capital Depreciation Expense General and Administrative Expenses Income Tax Expense Interest Revenue Long-Term Debt Other Current Assets Other Long-Lived Assets Other Operating Expenses Prepaid Expenses Property and Equipment Retained Earnings Selling Expenses Service Revenues Short-Term Bank Loan Store Operating Expenses Supplies Deferred Revenue $ 269 207 370 316 323 167 356 373 318 108 212 87 509 213 110 2,190 1,493 2,653 6,529 492 2,214 594 191