Date: 21. On the basis of the following information taken from the Adjusted Trial Balance columns of the work sheet for the month ended September 30, journalize the closing entries for Perez Roofing Compamy Cash Accounts Receivable Office Supplies Repair Parts Machinery Accumulated Depreciation Accounts Payable Notes Payable Sam Perez, Capital Sam Perez, Drawing Service Revenue Wages Expense Office Supplies Expense Repair Parts Expense Depreciation Expense 22,500 3,575 2850 3,785 17,750 3,250 1,150 6,500 2,500 1,750 47,200 4,840 1,275 925 60,600 60,600