On the basis of the following information taken from the Adjusted Trial Balance columns of the work sheet for the month ended September 30, journalize the closing entries for Perez Roofing Company. 
Definitions:
Sexual Instinct
Sexual Instinct is the innate or biological drive related to sexual activity and reproduction.
Fixated
Refers to an obsessive interest or focus on a specific subject or idea.
Pessimistic
Having a tendency to see the worst aspect of things or believe that the worst will happen.
Oral Stage
In Freudian psychoanalysis, an early life stage focusing on the pleasures and frustrations associated with the mouth, sucking, and being fed.
Q17: Gracie Company made a prepaid rent payment
Q26: Consuming goods and services in the process
Q60: The balances for the accounts listed below
Q74: The subsidiary ledger that includes customer account
Q76: The anticipated purchase of a fixed asset
Q103: The Other Accounts column in the cash
Q116: On March 3, Bluebird Sales makes $4,350
Q135: The trial balance may be listed on
Q155: Closing entries<br>A) need not be journalized if
Q170: On November 15, Great Designs Company purchased