On the basis of the following information taken from the Adjusted Trial Balance columns of the work sheet for the month ended September 30 for Perez Roofing Company.

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Instructions September 30, 20-- ACCOUNT TITLE DEBIT CREDIT 1 Cash 22,500.00 2 Accounts Receivable 3,575.00 3 Office Supplies 2,850.00 4 Repair Parts 3,785.00 5 Machinery 17,750.00 6 Accumulated Depreciation 3,250.00 7 Accounts Payable 1,150.00 8 Notes Payable 6,500.00 9 Sam Perez, Capital 2,500.00 10 Sam Perez, Drawing 1,750.00 11 Service Revenue 47,200.00 12 Wages Expense 4,840.00 13 Office Supplies Expense 1,275.00 14 Repair Parts Expense 925.00 15 Depreciation Expense 1,350.00 Totals 60,600.00 60,600.00 Perez Roofing Company General Ledger ASSETS REVENUE 11 Cash 41 Service Revenue 12 Accounts Receivable 13 Office Supplies EXPENSES 14 Repair Parts 51 Wages Expense 16 Machinery 52 Office Supplies Expense 17 Accumulated Depreciation 53 Repair Parts Expense 54 Depreciation Expense LIABILITIES 21 Accounts Payable 22 Notes Payable EQUITY 31 Sam Perez, Capital 32 Sam Perez, Drawing Journalize the closing entries on September 30. Refer to the Chart of Accounts for exact wording of account titles. PAGE 1 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 Sep. 30 Service Revenue 47,200.00 2 Income summary 47,200.00 3 Income summary 8,390.00 4 Wages Expense 4,840.00 5 Office Supplies Expense 1,275.00 6 Repair Parts Expense 925.00 7 Depreciation Expense 1,350.00 8