Prepare the closing entry required at September 30, 2018.

Prepare a post-closing trial balance at September 30, 2018.

Required information [The following information applies to the questions displayed below.] 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 Accounts Receivable Accumulated Depreciation Cash Common Stock Equipment Income Tax Expense Notes Payable (long-term) Office Expenses Rent Expense Retained Earnings Salaries and Wages Expense Sales Revenue Supplies $ 38,800 66,200 21,200 80,000 94,500 90,400 10,470 1,470 6,270 163,900 99,770 128,400 324,800 34,900