On the basis of the following information taken from the Adjusted Trial Balance columns of the work sheet for the month ended September 30th, 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 Service Revenue Wages Expense Office Supplies Expense Repair Parts Expense Depreciation Expense $22,500.00 3,575.00 2,850.00 3,785.00 17,750.00 3,250.00 1,150.00 6,500.00 2,500.00 1,750.00 47,200.00 4,840.00 1,275.00 925.00