prepare a journal for Record the closing entry for transferring revenues and expense prepare a post-closing trial balance at September 30, Prepare the closing entry required at September 30, 2015. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Accounts Payable

	$	606
Accounts Receivable		306
Accumulated DepreciationEquipment		906
Cash		306
Common Stock		206
Depreciation Expense		306
Equipment		3,206
Income Tax Expense		306
Interest Revenue		106
Notes Payable (long-term)		206
Notes Payable (short-term)		506
Prepaid Rent		106
Rent Expense		406
Retained Earnings		1,506
Salaries and Wages Expense		2,206
Service Revenue		6,218
Supplies		506
Supplies Expense		206
Travel Expense		2,606
Unearned Revenue		206