From figures on the October 31 adjusted trial balance below for Ritas Roses, create properly formatted financial statements om page 4. Properly journalize the closing entries on the General Journal page provided, (do not skip lines.) Adjusted

Account Title	Debit	Credit
Cash	1,400
Accounts Receivable	1,460
Prepaid Insurance	800
Supplies	900
Equipment	5,500
Acc DeprEquipment		550
Accounts Payable		1,200
Wages Payable		760
Owner, Capital (October 1)		6,550
Owner, Drawing	1,400
Service Revenue		8,900
Wages Expense	3,000
Rent Expense	1,500
Supplies Expense	900
Utilities Expense	600
Depreciation ExpenseEquipment	500
	17,960	17,960