Name Financial Accounting ACC111 - Professor Horowitz- Test 1-Fall 2017 Class: ACC-111 Date: Od-25 1. 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 Company. Cash Accounts Receivable Office Supplies Repair Parts Machinery Accumulated Depreciation Accounts Payable Notes Payable Sam Perez, Capital Sam Perez, Drawing 22,500 3,575 2,850 3,785 17,750 3,250 1,150 6,500 2,500 1,750 47,200 Service Revenue 4,840 1,275 925 1.350 Wages Expense Office Supplies Expense Repair Parts Expense Depreciation Expense