The partial worksheet for the Roberts Company showed the following data on October 31, 2013. Record the closing entries on page 9 of a general journal. 
Definitions:
CPM/PERT
Critical Path Method (CPM) and Program Evaluation and Review Technique (PERT) are project management tools used to schedule, organize, and coordinate tasks within a project.
Critical Path Method
A step-by-step project management technique for process planning that defines critical and non-critical tasks with the goal of preventing time-frame problems and process bottlenecks.
Program Evaluation
The systematic method for collecting, analyzing, and using information to answer questions about projects, policies and programs, particularly about their effectiveness and efficiency.
Review Technique
A systematic process or method used to analyze or evaluate something in order to derive insights, find improvements, or assess performance.
Q8: Both the employer and the employee are
Q10: The Freight In account should have a(n)
Q15: All details related to an employee's earnings,
Q27: "Income and Expense Summary" is another name
Q30: Which of the following accounts is not
Q43: If assets are numbered from 100-199, which
Q48: The error that occurs when the number
Q50: The Fast Frame Shop had the following
Q56: The Statement of Owner's Equity is calculated
Q80: Publication 15, Circular E contains withholding information<br>A)