On the basis of the following information taken from the Adjusted Trial Balance columns of the end-of-period spreadsheet for the month ended September 30, journalize the closing entries for Perez Roofing Company. Perez Roofing Company Adjusted Trial Balance September 30 Account Title Debit Credit Cash Accounts Receivable 22,500 3,575 Office Supplies 2,850 Repair Parts 3,785 Machinery 17,750 Accumulated Depreciation 3,250 Accounts Payable 1,150 Notes Payable 6,500 Common Stock 1,500 Retained Earnings 1,000 Dividends 1,750 Service Revenue 47,200 Wages Expense 4,840 Office Supplies Expense 1,275 Repair Parts Expense 925 Depreciation Expense 1,350 60,600 60,600 If an amount box does not require an entry, leave it blank. Sept. 30 Sept. 30 k