11. The following accounts and normal balances existed at year-end. Make the four journal entries required to close the books: Account Name Advertising Expense Dividends Rent Expense Salaries Expense Service Revenue Utilities Expense Ending Balance 12. An accountant prepared the following post-closing trial balance: Cash. Accounts Receivable $5,600 4,000 6,000 48,000 85,000 7,500 Security Services Co. Post-Closing Trial Balance July 31, 2018 Debit Credit Balances Balances Supplies Equipment Accumulated Depreciation-Equipment. Accounts Payable. Salaries Payable Unearned Rent Common Stock Retained Earnings 41,100 317,400 5,000 162,750 73,300 82,500 5,500 12,000 65,000 287,950 879,250 173,250 Prepare a corrected post-closing trial balance. Assume that all accounts have normal balances and that the amounts shown are correct