Pa4-1 preparing a trial balance, closing journal entry, and post-closing trial balance [lo 4-3, lo 4-5]required: 1-a. prepare an adjusted trial balance at september 30, 2015.starbooks 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. assume the year ended on september 30, 2015.pa4-1 part 22. 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 $ 600 accounts receivable 300 accumulated depreciation—equipment 900 cash 300 common stock 200 depreciation expense 300 equipment 3,200 income tax expense 300 interest revenue 100 notes payable (long-term) 200 notes payable (short-term) 500 prepaid rent 100 rent expense 400 retained earnings 1,500 salaries and wages expense 2,200 service revenue 6,200 supplies 500 supplies expense 200 travel expense 2,600 unearned revenue 200