9. Connors Corporation paid $400 of salaries in June 2021 which had been accrued properly in May 2021. Which of the following journal entries reflects the proper entry in June 2021? $400 A. DR Salaries Expense CR Salaries Payable $400 B. DR Salaries Payable CR Cash $400 $400 $400 C. DR Cash CR Salaries Payable $400 D. DR Salaries Expense CR Cash $400 $400 10. On August 1, 2020, Feldman and Associates collected $18,000 in advance for legal services to be rendered for one year. The required entry was properly recorded in August. Which of the following entries reflects the end-of-the-year adjustment to reflect revenue earned for the period ended December 31, 2020? A Cash 7,500 Revenue 7,500 B. Accounts Receivable Revenue 6,000 6,000 Cash C. 18,000 Uneamed Revenue Revenue 10,500 7,500 D Uneamed Revenue Revenue 7,500 7,500 11. The trial balance of Hawthorne Company at the end of the accounting period, immediately prior to recording closing entries, showed: DR CR Cash 25,000 Land 38,400 Notes payable 13,400 Common stock 12,200 Retained earnings 31,000 Service revenue 48,000 Expenses 36,200 Dividends 5,000 Total $ 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. $ 6,800 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. Cash 42,000 Accounts receivable ?????? Accounts payable 12,400 Service revenue 38,400 Land 7,600 Retained earnings 37,400 Operating expenses 23.400 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 debit or credit balance for that account. Based on this information, the balance in Accounts Receivable must be: A. $ 7,400. B. $ 17,200 C. $ 32,200 D. $ 47,200. 13. After the closing entries have been recorded, the balance in Retained Earnings as of December 31, 2020 will be: A. $ 15,000. B. $ 52,400 C. $ 75,800 D. $ 80,400