Gireen Tea Inc, is a retailer of tea. The company had the following alphabetical list of accounts taken from its adjusted trial balance at the end of fiscal year 2016 (December 31, 2016) Part 3. Prepare Closing Entries and Analysis of Balance Sheet (37 points) 15,000 8,000 26,200 Accounts Payable Accounts Receivable Accumulated Depreciation-Building 100,000 60,000 15,000 56,500 2.000 3.800 1,900 25,000 30,000 4,600 2,500 58,000 48,000 Building Common Stock Cash Cost of Goods Sold Expense Depreciation Expense Insurance Expense Interest Payable Inventory of Merchandise Land Prepaid Insurance Rent Revenue Retained Earnings (Jan. 1. 2016) Salaries Expense Salaries Payable Sales Revenue 150,000 1,200 2,000 700 Supplies Supplies Expense Unearned Rent Revenue Required A. Please fill in the blanks with the following options. Some account may have mo than one option. For example, "Cash" is filled with option "A". (22 points) A. Current Assets in Balance Sheet B. Non-Current Assets in Balance Sheet C. Current Liabilities in Balance Sheet D. Non-Current Liabilities in Balance Sheet E. Shareholders' Equity in Balance Sheet F. Revenues in Income Statement G. Expense in Income Statement H. Contra-Asset in Balance Sheet 5.000 eivable Advertising Expense Buildir Common Stock Cash Cost of Goods Sold Expense 56,500 De iation Expense Insurance Expense Interest Payable Inventory of Merchandise Land 4,600 Prepaid Insurance Rent Revenue 58 48,000 Retained Eamings (Jan. 1,2016) Salaries Expense Salaries Payable 150,000 Sales Revenue 1.200 0 Supplies Expense 700 Unearned Rent Revenue B. Prepare the closing entries (6 points) C. Please fill in the blanks for the T-account of retained earnings for the year of 2016 (4 points) Cr ()Beginning Balance- Dr (4)Ending Balance- D. In order to measure a firm's short-term financial health, which financia l ratio should we look at? Please caleulate the ratio and indica able to pay its short-term debts as they come due. (S points) te whether the company is