11. The chart of accounts for the Miguel Company includes the following:

Account Name	Account Number
Cash	11
Accounts Receivable	13
Prepaid Insurance	15
Accounts Payable	21
Unearned Revenue	24
Common Stock	31
Dividends	32
Fees Earned	41
Salaries Expense	54
Rent Expense	56

Page 5 of the journal contains the following transaction:

Salaries Expense	525
Cash		525

What is the posting reference that will be found in the salaries expense account?

	a.	21
	b.	5
	c.	11
	d.	54

12. Which of the accounts below would be closed by posting a debit to the account?

	a.	Unearned Revenue
	b.	Dividends
	c.	Fees Earned
	d.	Miscellaneous Expense

13. The unearned rent account has a balance of $72,000. If $18,000 of the $72,000 is unearned at the end of the accounting period, the amount of the adjusting entry is

	a.	$90,000
	b.	$36,000
	c.	$18,000
	d.	$54,000