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 and the dollars are rounded to the nearest thousand. Assume the year ended on September 30, 2012. Accounts Payable $ 219
Accounts Receivable 189
Accrued Liabilities 352
Accumulated Depreciation 298
Cash 305
Contributed Capital 149
Depreciation Expense 338
General and Administrative Expenses 355
Income Tax Expense 300
Interest Revenue 90
Long-term Debt 194
Other Current Assets 69
Other Noncurrent Assets 459
Other Expenses 195
Prepaid Expenses 92
Property and Equipment 2,140
Retained Earnings 1,443
Selling Expenses 2,603
Service Revenue 6,361
Short-term Bank Loan 474
Store Operating Expenses 2,164
Supplies 544
Unearned Revenue 173
Prepare an adjusted trial balance at September 30, 2012. (Enter your answers in thousands.)

Trial Balance of Starbooks Corporation as on September 30, 2012

Particulars                        Debit     Credit

Accounts Payable                            $219

Accounts Receivable        $189

Accrued Liabilities                           $352

Accumulated Depreciation             $298

Cash                                    $305

Contributed Capital                          $149

Depreciation Expense        $338

General & Admin. Exp.       $355

Income Tax Expense          $300

Interest Revenue                               $90

Long-term Debt                                 $194

Other Current Assets          $69

Other Noncurrent Assets   $459

Other Expenses                  $195

Prepaid Expenses               $92

Property and Equipment    $2,140

Retained Earnings                            $1,443

Selling Expenses                $2,603

Service Revenue                               $6,361

Short-term Bank Loan                       $474

Store Operating Expenses $2,164

Supplies                               $544

Unearned Revenue                           $173

Total                                     $9753    $9753

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