11. The trial balance of Hawthorne Company at the end of the accounting period, immediately prior to recording closing entries, showed: Cash Land Notes payable Common stock Retained carings Service revenue Expenses Dividends Total DR CR 25,000 38,400 13,400 12,200 31,000 48,000 36,200 5.000 $ 104.600 $104,600 After closing entries, the retained Earnings account will have a balance of A. $42,800 B. $37,800 C. $24,200 D. $ 6.000 Use the following information to answer questions 12 and 13. Below is a list of the accounts and their balances in the trial balance of Washington Company as of December 31, 2020. The accounts are presented in random order. 1 Cash 42.000 Accounts receivable 222222 Accounts payable 12.400 Service revenue 38,400 Land 7.600 Retained caring 37400 Operatingepos 23400 Common stock 17.000 12. Except for end-of-period closing entries, all transactions have been recorded properly and all account balances are in the normal debitor credit balance for that account. Based on this Information, the balance in Accounts Receivable must be A $ 7,400 3. $17.200 C. $ 32,200 D. $ 47,200 13. After the desing entries have been recorded the balance in Retained Camingras of December 31, 2020 will be AS 15.000 BS $2,400 C$ 75,800 DS 10,400