Preparing a Trial Balance, Closing Journal Entry, and Post-Closing Trial Balance (LO 4-3 e following information applies to the questions displayed below.) arbooks Corporation provides an online bookstore for electronic books. The following is a simplified list of mounts reported in its accounting records. The accounts have normal debit or credit balances. Assume the September 30, 2018. Accounts Payable Accounts Receivable Accumulated Depreciation Cash Common Stock Deferred Revenue Depreciation Expense Equipment Income Tax Expense Interest Revenue Notes Payable (long-term) Notes Payable (short-term) Prepaid Rent Rent Expense Retained Earnings Salaries and Wages Expense Service Revenue Supplies Supplies Expense Travel Expense $ 597 297 897 297 197 197 297 3,197 297 97 197 497 97 397 1,497 2,197 6,191 497 197 2,597 STARBOOKS CORPORATION Post-closing Trial Balance X > Account Titles Debit Credit Cash $ 297 Accounts Receivable 297 Supplies 497 Prepaid Rent 97 Equipment 3,197 Accumulated Depreciation 897 Accounts Payable 597 Deferred Revenue 197 Notes Payable (short-term) 497 Notes Payable (long-term) 197 Common Stock 197 Retained Earnings 1,497 X Service Revenue 6,191 X Interest Revenue 97 X Travel Expense 2,597 X Salaries and Wages Expense 2,197 X Rent Expense 397 X Depreciation Expense 297 Supplies Expense 297 X Income Tax Expense 297 X Totals $ 10,467 S 10,367 "Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points XOOOOO