11 & 12 please

QUESTION 11 Which of the following statements about closing entries is false? A Closing entries are prepared at each month-end B. Closing entries are prepared after all adjusting entries have been made c. Total debits and total credits must match for each closing entry D. Every revenue and expense account must be closed QUESTION 12 Depreciation of fixed assets this year was calculated as $25,000. Where would this information be recorded first? CA. General journal B. General ledger-fixed assets c. General ledger-accumulated depreciation D. Income summary