[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 $ 39,400 accounts receivable 66,800 accumulated depreciation 21,800 cash 80,600 common stock 95,100 equipment 91,000 income tax expense 10,530 notes payable (long-term) 1,530 office expenses 6,330 rent expense 164,500 retained earnings 99,870 salaries and wages expense 129,000 sales revenue 326,560 supplies 35,500 rev: 09_27_2018_qc_cs-140758 prepare the closing entry required at september 30, 2018. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)