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 Debit Account Title Credit Cash 22,500 3,575 2,850 3,785 17,750 3,250 Accounts Receivable Office Supplies Repair Parts Machinery Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Dividends 1,150 6,500 1,500 1,000 1,750 Service Revenue 47,200 4,840 Wages Expense Office Supplies Expense 1275 Dividends 1,750 47,200 Service Revenue Wages Expense Office Supplies Expense Repair Parts Expense Depreciation Expense 4,840 1,275 925 1,350 60,600 60,600 If an amount box does not require an entry, leave it blank. Sept. 30 Service Revenue Wages Expense Sept. 30