11. In a trial balance which of the following five accounts is listed first: Rent Expense, Accounts Payable, Accounts Receivable, Service Revenue, or Utility Expense? A. Rent Expense B. Accounts Payable C. Accounts Receivable D. Service Revenue E. Utility Expense 12. Which of the following accounts does NOT have the normal balance? A. Cash--1,000 debit B. Accounts Receivable--1,000 debit C. Accumulated Depreciation--1,000 debit D. Depreciation Expense--1,000 debit E. Bright, Capital--120,000 credit 13. At February 28, 2019, Company A made the following adjusting entry: Dr. Salaries Expense 200 Cr. Salaries Payable 200. At March 1, 2019 what is the reversing entry for this adjusting entry? A. Dr. Salaries Expense 200 Cr. Salaries Payable 200 B. Dr. Salaries Payable 200 Cr. Salaries Expense 200 C. Dr. Salaries Payable 200 Cr. Cash 200 D. Dr. Cash 200 Cr. Salaries Payable 200 E. None of the above 14. What type of account is unearned revenue? A. Asset B. Liability C. Equity--Capital D. Equity--Revenue E. Equity--Expense