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 22,500 3,575 2,850 3,785 17,750 Cash Accounts Receivable Office Supplies Repair Parts Machinery Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Wages Expense Office Supplies Expense Repair Parts Expense Depreciation Expense 3,250 1,150 6,500 1,500 1,000 1,750 47,200 4,840 1,275 925 1,350 60,600 60,600 If an amount box does not require an entry, leave it blank or enter 0